
    In the Matter of the Transfer Tax upon the Estate of Edna Wilson, Deceased. State Tax Commission, Appellant and Respondent; G. Searing Wilson et al., as Executors, et al., Respondents and Appellants.
    (Argued June 9, 1926;
    decided July 9, 1926.)
    
      Tax — transfer tax on property of non-resident decedent located in this State — deduction for funeral and administration expenses — real property prorated to payment of general legacies.
    
    
      Matter of Wilson, 216 App. Div. 202, affirmed.
    Cross-appeals from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 15, 1926, which affirmed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Edna Wilson, a non-resident, deceased. The appeal of the State Tax Commission is upon the ground that said order of the Surrogate’s Court erroneously fixes the amount of the transfer tax under article 10 of the Tax Law for the reason that the provisions of section 221-c of said article, as added by chapter 432 of the Laws of 1922 and in effect on the date of the transfer, have been improperly construed and applied, in that deductions for debts and funeral and administration expenses were made from the real property included in the estate, whereas such deductions should have been made from personal property only. The executors and legatees have appealed on the ground that the real estate situated in the State of New York was erroneously prorated to the payment of the general legatees instead of being taxed to the residuary legatees.
    Order affirmed, without costs to either party;
    
      Seth T. Cole and Charles A. Curtin for State Tax Commission, appellant and respondent.
    
      Harry Baer for executors and legatees, respondents and appellants.
   no opinion.

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