New York Court of Appeals
In the Matter of the Estate of Robert Weiden, Deceased. State Tax Commission, Appellant; Charles R. Weiden…
November 21, 1933263 N.Y. 107
Summary
The New York Court of Appeals reversed the Appellate Division and Surrogate Court orders and remanded the case to require that estates held by the entirety be included in the transfer tax, applying the same constitutional analysis used by the U.S. Supreme Court for similar federal tax challenges.