In re the Transfer Tax of the Estate of Kennedy

Martin, J.

(dissenting). I vote to affirm. (See Matter of. Altman, 87 Misc. 255; Butterworth v. Keeler, 219 N. Y. 446; People v. Powers, 147 id. 104, 110.)

Order reversed, with costs, and proceeding remitted to the Surrogate’s Court for further action in accordance with the opinion.