In re the Estate of Horler
New York Surrogate's Court
Appeal by an executor from an order assessing a tax upon the interests of the legatees.
1Opinion of the Court
Fowler, S.
This is an appeal by the executor of decedent’s estate from the order assessing a tax upon the interests of the legatees.
The decedent died on the 24th of July, 1915. At the time of her death she. had her domicile in this state. On Uovember 5, 1914, she was the owner in fee of certain premises situate in the borough of Brooklyn, county of Kings, state of Hew York, and on that date she executed a deed by which she conveyed to her husband, James Horler, “ in consideration of one dollar and other good and valuable considerations, an undivided one-half interest ” in the said premises.…
2Cases cited6 opinions
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- In re the Appraisal under the Transfer Tax Law of the Estate of DalsimerAppellate Division of the Supreme Court of the State of New York · 1915
- In re the Transfer Tax upon the Estate of ThompsonAppellate Division of the Supreme Court of the State of New York · 1915
- In Re the Transfer Tax Upon the Estate of ThompsonNew York Court of Appeals · 1916
- In Re the Transfer Tax Upon the Estate of DalsimerNew York Court of Appeals · 1916
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3Cited by3 opinions
- In re Transfer Tax upon the Estate of HorlerAppellate Division of the Supreme Court of the State of New York · 1917
- In re the Appraisal of the Estate of MaguireNew York Surrogate's Court · 1917
- In re the Estate of WormserNew York Surrogate's Court · 1918