Legal Opinion

In Re the Transfer Tax Upon the Estate of Schmoll

New York Court of Appeals

Decided December 7, 1920PublishedCited by 9 opinions

Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered April 9, 1920, which reversed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Edmund Schmoll, deceased. Decedent died a resident of the city of New York but a citizen of Switzerland.

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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered April 9, 1920, which reversed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Edmund Schmoll, deceased. Decedent died a resident of the city of New York but a citizen of Switzerland. By the terms of an ante-nuptial agreement entered into between himself and his prospective wife at Paris, France, two-thirds of his estate, on the death of the husband, was to pass to his widow and one-third to any children of the marriage or their…

1Opinion of the Court

Order affirmed, with costs; no opinion.

Concur: His cock, Ch. J., Collin, Hogan, Cardózo, Pound, Crane and Andrews, JJ.

2Cited by9 opinions

  1. Worcester County National Bank v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1931
  2. In Re the Estate of HowellNew York Court of Appeals · 1931
  3. People v. First National BankIllinois Supreme Court · 1945
  4. In Re the Estate of SeitzNew York Court of Appeals · 1933
  5. In re the Estate of WilsonNew York Surrogate's Court · 1931

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