
    In the Matter of the Transfer Tax upon the Estate of Edmund D. Teller, Deceased. The Comptroller of the State of New York, Appellant; Lena Teller, Individually and as Executrix, Respondent.
    
      Matter of Teller, 178 App. Div. 450, appeal dismissed. •
    (Argued February 25, 1918;
    decided March 12, 1918.)
    Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered November 7, 1917, modifying and affirming as modified an order of the New York County Surrogate’s Court declaring the estate of Edmund D. Teller, deceased, exempt' from transfer tax. The personal estate of the deceased consisted of several mortgages held jointly with his wife and a joint bank account. The Appellate Division modified the order of the surrogate and imposed a tax upon one-half of the value of the estate.
    The following question was certified: “ Is the whole of a joint estate created subsequent to chapter 664, Laws of 1915, taking effect May 20, 1915, taxable as a transfer upon the death of one of the joint tenants? ”
    
      Alexander Otis, Schuyler C: Carlton and Lafayette B. Gleason for appellant.
    
      Walter B. Solinger and Fernando Solinger for respondent.
   Appeal dismissed, with costs, on the ground that the question certified is not presented by the record; no opinion.

Concur: His cock, Ch. J., Chase, Collin, Cuddeback, Cardozo, Pound and Andrews, JJ.  