In re Phipps
New York Supreme Court
Appeal from surrogate’s court, Hew York county. Proceeding to fix the amount of the inheritance tax on the estate of John A. Phipps, deceased. From an order fixing the amount of said tax, Benjamin Phipps, ancillary executor of the will, appeals. Reversed.
1Opinion of the CourtVan Brunt, P. J.
Elizabeth Fogg, a resident of this state, died on the 3d day of January, 1891, leaving a last will and testament, which was admitted to probate on the 15th of April, 1891. By her will, she gave and devised all her residuary estate,—some of which consisted of real estate, but where situated does not appear,—equally, to Hiram Fogg, of Bangor, Me., and John A. Phipps, of Boston, Mass. In January, 1892, Phipps died at said Boston, leaving a will, which, on February 1, 1892, was duly admitted to probate in the county of Suffolk, Mass.,—the domicile of the decedent at the time of his death. An…
2Cases cited2 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Matter of Estate of RomaineNew York Court of Appeals · 1891
3Cited by29 opinions
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In re the Transfer Tax upon the Estate of WolfeAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of ZefitaNew York Court of Appeals · 1901
- In re the Appraisal Under the Transfer Tax Act of the Property of ZefitaAppellate Division of the Supreme Court of the State of New York · 1899
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