In Re the Estate of Gihon
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, made October 11, 1901, which affirmed a decree of the Westchester County Surrogate’s Court modifying a decree in' proceedings for the adjustment of a transfer tax. The facts, so far as material, are stated in the opinion. The deduction for expenses of the temporary administration in this case cannot he sustained.
Read the full summary
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, made October 11, 1901, which affirmed a decree of the Westchester County Surrogate’s Court modifying a decree in' proceedings for the adjustment of a transfer tax. The facts, so far as material, are stated in the opinion. The deduction for expenses of the temporary administration in this case cannot he sustained. (Matter of Westurn, 152 N. Y. 93.) The allowance of trustees’ commissions cannot be sustained. (Matter of Becker, 26 Misc. Rep. 633; Matter of Borup, 28 Misc. Rep. 474.) The Federal…
1Opinion of the CourtCullkx, J.
This appeal presents for determination the propriety of the deduction of three certain items in the assessment of the value of the testator’s estate for the purpose of the imposition of a transfer tax. The probate o-f the will was contested and in the proceeding's arising on such contest a temporary administrator was appointed. The amount of his fees and disbursements was deducted from the value of the estate. The appellant challenges the correctness of this allowance. We think the deduction was properly made. It was an expense of administration, and, therefore, chargeable to the estate, and…
2Cases cited3 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Estate of WesturnNew York Court of Appeals · 1897
3Cited by78 opinions
- In re the Accounting of PhippsNew York Supreme Court · 1946
- Kennedy v. McDougalCalifornia Supreme Court · 1910
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In Re Estate of MillerCalifornia Supreme Court · 1921
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
73 more not listed; retrieve them via the Exa API.