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Show KENTUCKY WINS IN ESTATE TAX SUIT New York Not to Assess $100,000,000 Property Left by Lamon V. Hark-. Hark-. ness, Oil Magnate. NKW YORK, May 31. Transfer taxes on tiie greater part of the $100,-000,000 $100,-000,000 estate of Lamoii V. llarluicss, Standard Oil magnate, will not be assessed as-sessed in New York stale as a result of a decision by the appellate division of the New Y'ork supreme court here today. Upon Harkness's death in California in 1015, a New York surrogate held that the decedent was a resident of New York. As llarkness for years had maintained main-tained a heme at Iioneiail. Ky., this pre- j eipitated litigation in which New York, j California and Kentucky each claimed! income from the enormous estate. i Tho California courts finally decided j llarkness was not a resilient of that. ! state and 'today's findings, reversing; the surrogate's decree, holds he has no! claims to New York citizenship, but j that Kentucky was his legal abode. The1 appellate division here holds that the estate may be assessed only on $T0U0 worth of property in New York. |