Legal Opinion

In re Coogan

New York Supreme Court

Decided May 15, 1899PublishedCited by 37 opinions

Motioh for a peremptory writ of mandamus.

1Opinion of the CourtChester, J.

The petitioner seeks by this proceeding to compel the refunding of a tax which he claims was erroneously paid - on the transfer to him of certain registered bonds of the United States, .under the will of Jesse B. Caster line, who died in Livingston county, November 14, 1894. The bonds in question, as well as other personal property, were- bequeathed to the petitioner under this will. By an order of the Surrogate’s Court of that county,made on the 6th day of May, 1895, a tax was assessed upon this legacy including these bonds, under the law relating to taxable transfers of property. • The…

2Cases cited15 opinions

  1. Ladd v. . StevensonNew York Court of Appeals · 1889
  2. People Ex Rel. Otsego County Bank v. Board of Supervisors of Otsego CountyNew York Court of Appeals · 1873
  3. In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
  4. National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
  5. In Re the Appraisal for Taxation of the Estate of WhitingNew York Court of Appeals · 1896

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3Cited by37 opinions

  1. State Division of Human Rights v. New York State Department of Correctional ServicesAppellate Division of the Supreme Court of the State of New York · 1982
  2. In re SillimanAppellate Division of the Supreme Court of the State of New York · 1903
  3. Morgan v. CowieAppellate Division of the Supreme Court of the State of New York · 1900
  4. In re the Appraisal of the Estate of WilletsAppellate Division of the Supreme Court of the State of New York · 1907
  5. State Ex Rel. v. YoungWyoming Supreme Court · 1932

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