
    The People of the State of New York ex rel. Home Trust Company, as Executor of Andrew Carnegie, Deceased, Respondent, v. Walter W. Law, Jr., et al., Constituting the State Tax Commission, Appellants.
    
      Tax — income tax — amount of transfer tax paid may be deducted by executor in making income tax return for estate of decedent.
    
    
      Matter of Home Trust Co. v. Law (Carnegie), 204 App. Div. 590, affirmed.
    (Argued June 5, 1923;
    decided July 13, 1923.)
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered April 5, 1923, which reversed a determination of the state tax commission refusing to allow a deduction made upon an income tax return. The question was whether an executor in making a personal income tax return for the estate of a decedent during the period of administration may deduct from gross income, under subdivision 3 of section 360 of the Tax Law, the amount paid as a transfer tax under article 10 of the Tax Law. The Appellate Division held that the deduction was proper.
    
      Carl Sherman, Attorney-General (C. T. Dawes, James S. Y. Ivins and Laurence Graves of counsel) for appellants.
    
      Arthur A. Ballantine and Robert P. Patterson for respondent.
    
      C. Alexander Capron and Russell L. Bradford for executors of Henry M. Tilford, deceased, interveners.
    
      Burt D. Whedon and Nathaniel S. Robinson for Hiram E. Manville, intervener.
   Order affirmed, with costs; no opinion.

Concur: Hiscock, Ch. J., Hogan, Cardozo, Pound, McLaughlin, Crane and Andrews, JJ.  