In re the Appraisal of the Property of Embury
Appellate Division of the Supreme Court of the State of New York
Appeal by Benjamin T. Kissam and Aymar Embury, executors, etc., of Philip Embury, deceased, from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 5th day of March, 1897, denying their application to dismiss the proceedings on the ground that the Surrogate’s Court had no jurisdiction thereof or to proceed thereon.
1Opinion of the Court
Parker, J.:
After the passage of chapter 4.83. of the Laws of 1885, then known as the Collateral Inheritance Act, it became a matter of legal *215controversy whether the property of a non-resident decedent, situate within this State, was subject to the tax provided for by such act. It was finally decided by the Court of Appeals, in the year 1889, that it did not affect property within this State which passed by will or intestacy from a non-resident decedent to collateral relatives oi strangers. (Matter of Enston, 113 N. Y. 174.)
Intermediate the passage of the statute and the decision in Matter of…
2Cases cited9 opinions
- Stuart v. . PalmerNew York Court of Appeals · 1878
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Beers v. GlynnSupreme Court of the United States · 1909
- In Re the Appraisal of the Property of FitchNew York Court of Appeals · 1899
- In re the Transfer tax upon the Estate of BarbourAppellate Division of the Supreme Court of the State of New York · 1918
- In re Estate of KimberlyAppellate Division of the Supreme Court of the State of New York · 1898
- Hopper v. EdwardsSupreme Court of New Jersey · 1916
8 more not listed; retrieve them via the Exa API.