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MacCrate, Beldock and Murphy, JJ., concur; Nolan, P. J., and Ughetta, J., dissent and vote to reverse on authority of Harris v. Commissioner (340 U. S. 106); Commissioner of Internal Revenue v. Watson’s Estate (216 P. 2d 941); Commissioner of Internal Revenue v. Maresi (156 F. 2d 929), and McMurtry v. Commissioner of Internal Revenue (203 F. 2d 659). [207 Misc. 972.]
In re the Estate of Howe
Court: Appellate Division of the Supreme Court of the State of New York
Date filed: 1955-06-30
Citations: 286 A.D. 892, 142 N.Y.S.2d 713, 1955 N.Y. App. Div. LEXIS 4452
Copy CitationsLead Opinion