In re Brady's Estate

• Court: New York Court of Appeals Court of Appeals
• Writing for the Court: PER CURIAM.
• Citation: In re Brady's Estate, 254 N.Y. 590 (N.Y. 1930)
• Decision Date: 08 July 1930
• Parties: In the Matter of the Estate of JAMES C. BRADY, Deceased. THE STATE TAX COMMISSION, Appellant; NICHOLAS F. BRADY et al., as Executors et al., Respondents.

254 N.Y. 590

173 N.E. 879

In the Matter of the ESTATE of James C. BRADY, Deceased. The State Tax Commission, Appellant; Nicholas F. Brady et al., as Executors et al., Respondents.

Court of Appeals of New York.

July 8, 1930.

Appeal from an order of the Appellate Division of the Supreme Court in the Third Judicial Department (228 App. Div. 56, 239 N. Y. S. 5), entered January 27, 1930, which reversed a decree of the Albany County Surrogate's Court adjudging that certain shares of stock constituted a part of the decedent's estate and had not been given by him in his lifetime to his wife and children.

Seth T. Cole and James A. Quinn, both of Albany, for appellant State Tax Commission.

Neile F. Towner, of Albany, for respondents executors.

Nathan L. Miller, Harold Otis, and Robert A. Fulwiler, Jr., all of New York City, for respondents Helen M. Brady and others.

Edward J. O'Connell, of Albany, for respondents Ruth Brady and others.

PER CURIAM.

Order affirmed, with costs.

CARDOZO, C. J., and POUND, CRANE, LEHMAN, KELLOGG, O'BRIEN, and HUBBS, JJ., concur.