In re the Transfer Tax Upon the Estate of Schmoll
Appellate Division of the Supreme Court of the State of New York
Appeal by Armand Schmoll, Jr., and others, individually, and Armand Schmoll, Jr., and others, as executors, etc., from so much of an order of the Surrogate’s Court of the county of New York, entered in said surrogate’s office on the 3d day of September, 1919, as affirms an order entered in said surrogate’s office on the 10th day of June, 1919, fixing and assessing a tax upon the transfers of the property of said decedent under the law relating to taxable transfers of…
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Appeal by Armand Schmoll, Jr., and others, individually, and Armand Schmoll, Jr., and others, as executors, etc., from so much of an order of the Surrogate’s Court of the county of New York, entered in said surrogate’s office on the 3d day of September, 1919, as affirms an order entered in said surrogate’s office on the 10th day of June, 1919, fixing and assessing a tax upon the transfers of the property of said decedent under the law relating to taxable transfers of property.
1Opinion of the Court
Merrell, J.:
This appeal is by the children and executors of Edmund Schmoll, deceased, from the order of the surrogate of New York county affirming the order of said surrogate fixing and assessing the tax upon certain transfers of decedent’s property pursuant to the law relating to taxable transfers of property.
Decedent died a resident of the city of New York ón December 20, 1917. At the time of his death he was a citizen of Switzerland. Decedent left a will which was duly admitted to probate in the Surrogate’s Court of New York county whereby he gave one-half of his property to his wife, Emma…
2Cases cited7 opinions
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
- Hegeman v. . MoonNew York Court of Appeals · 1892
- Phalen v. . United States Trust Co.New York Court of Appeals · 1906
- In re the Tranfer Tax upon the Estate of VanderbiltAppellate Division of the Supreme Court of the State of New York · 1918
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In Re the Estate of HowellNew York Court of Appeals · 1931
- People v. First National BankIllinois Supreme Court · 1945
- In re the Estate of FullerNew York Surrogate's Court · 1933
- In Re the Estate of SeitzNew York Court of Appeals · 1933
- Will of Koeffler v. KoefflerWisconsin Supreme Court · 1935
5 more not listed; retrieve them via the Exa API.