In re the Appraisal under Acts in Relation to Taxable Transfer of Property of the Property of Burnham ( 1923 )

We are constrained to follow the decision of the Court of Appeals in Matter of Le Fevre (233 N. Y. 138). Order of the Surrogate’s Court of Westchester county affirmed, without costs. Kelly, P. J., Rich, Jaycox, Manning and Kapper, JJ., concur.