In re the Transfer Tax upon the Estate of Bierstadt
Appellate Division of the Supreme Court of the State of New York
Appeal by Theodore F. Hicks and others, as executors, 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 28th day of March, 1917, affirming a prior order fixing the transfer tax herein.
1Opinion of the Court
Scott, J.:
I Mary S. Bierstadt, who died on October 3, 1916, left a will by which she disposed of an estate valued at upwards of $2,000,000. Of this estate she disposed of upwards of $1,200,000, by legacies of specific sums, and gave the residue to certain named relatives. No complaint is made of the assessment of the property thus devised so far as concerns the tax-ability of the several transfers under the State Transfer Tax Law (Tax Law [Consol. Laws, chap. 60; Laws of 1909, chap. 62], § 220 et seq., as amd.), except that the executors, appellants, claim that the tax to be paid under the…
2Cases cited2 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- In Re the Estate of GihonNew York Court of Appeals · 1902
3Cited by12 opinions
- In Re Estate of MillerCalifornia Supreme Court · 1921
- Kirkpatrick's EstateSupreme Court of Pennsylvania · 1922
- Poulsen v. HoffOregon Supreme Court · 1921
- In re Estate of SanfordSupreme Court of Iowa · 1919
- In re the Transfer Tax on the Estate of CandaAppellate Division of the Supreme Court of the State of New York · 1921
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