In re the Transfer Tax Estate of Hellman
Appellate Division of the Supreme Court of the State of New York
Appeal by Frances Hellman and another, as executors, etc., of Theodore Hellman, deceased, from an order of the Surrogate’s Court of New York county, entered in said Surrogate’s Court on the 8th day of October, 1902, affirming a previous order entered in said court on the 16th day of June, 1902, upon the report of an appraiser fixing the amount of the transfer tax upon the estate of said decedent.
1Dissent
Hatch, J. (dissenting):
Theodore Heilman died testate, a resident of the city of Hew York, on the 9tli day of October, 1901. His will was duly admitted to probate and letters testamentary were duly issued to Frances Hellman and Isaac H. Seligman. An appraisal of the property of the decedent was duly had for the purpose of arriving at the amount of property subject to taxation under the.Taxable Transfers Act. The decedent was a member of the Hew York Stock Exchange at the time of his death, and the appraiser in his report specified, among other personal property, that the decedent at the time…
2Cases cited3 opinions
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- People Ex Rel. Lemmon v. . FeitnerNew York Court of Appeals · 1901
- In re the Appraisal Under the Act in Relation To Taxable Transfers of Property of GlendinningAppellate Division of the Supreme Court of the State of New York · 1902