Can a decedent's interest in a partnership be taxed as intangible personal property?
"New York", United States of America
The following excerpt is from Havemeyer's Estate, In re, 17 N.Y.2d 216, 217 N.E.2d 26, 270 N.Y.S.2d 197 (N.Y. 1966):
[17 N.Y.2d 223] In Blodgett v. Silberman, Connecticut was allowed to tax as intangible personal property a decedent's interest in a partnership which held real estate and also personal[217 N.E.2d 30] property having a situs in New York State.
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