In re Chambers' Estate
New York Surrogate's Court
In the matter of. the estate of Josephine B. Chambers, deceased. From an order fixing the estate tax, the executor appeals. Appraiser’s report remitted for correction, and for further report.
1Opinion of the Court
FOWLER, S.
This appeal from the order fixing tax is taken by the executor and trustee of decedent’s estate upon the ground that the appraiser erred in estimating the value of 1,208 shares of stock of the Singer Manufacturing Company held by the decedent. The appraiser valued this stock at $481. The executor contends that the stock at the date of decedent’s death was worth only $400'. The decedent died on the 10th day of November, 1909.
[1] The only evidence adduced by the executor to show the value of this stock is an affidavit of John S. Stanton, in which he alleged that two' shares of the…
2Cases cited4 opinions
- In re the Appraisal for Taxation under the Act in Relation to Taxable Transfers, of the Property of the Estate of GouldAppellate Division of the Supreme Court of the State of New York · 1897
- In re the Appraisal of the Estate of CurticeAppellate Division of the Supreme Court of the State of New York · 1906
- In re Gould's EstateAppellate Division of the Supreme Court of the State of New York · 1897
- In re the Appraisal, under the Tax Law, of the Estate of ProctorNew York Surrogate's Court · 1903