In re the Transfer Tax Upon Estate of Cummings
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 29tli day of July, 1909, reversing a prior order fixing and assessing a transfer tax upon the estate of George W. Cummings, deceased, and remitting the report of the appraiser theretofore filed to an appraiser with directions to make and file his report, excluding from the taxable assets of the estate $101,842.45, the…
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Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 29tli day of July, 1909, reversing a prior order fixing and assessing a transfer tax upon the estate of George W. Cummings, deceased, and remitting the report of the appraiser theretofore filed to an appraiser with directions to make and file his report, excluding from the taxable assets of the estate $101,842.45, the value of said decedent’s property situated in California. George W. Cummings died on August 28, 1904, at Banff,…
1Opinion of the Court
Miller, J.:
The fact that the decedent died a resident of this State was adjudged at the suit of this respondent, upon whose petition this proceeding was instituted. The will itself provided that the residue of the California property was to be remitted to the New York executor ; and though styled aii ancillary executor, the respondent is in fact a domiciliary executor. While the proceeding is instituted by one styled an ancillary administrator, because the interested parties having control of the matter saw fit to prove the will in California, any tax assessed will be based on the intestate…
2Cases cited8 opinions
- Tilt v. KelseySupreme Court of the United States · 1907
- Borer v. ChapmanSupreme Court of the United States · 1887
- William Hill Co. v. LawlerCalifornia Supreme Court · 1897
- Estate of AppleCalifornia Supreme Court · 1885
- Fallon v. ButlerCalifornia Supreme Court · 1862
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3Cited by7 opinions
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- State of Vermont v. ParmeleeSupreme Court of Vermont · 1949
- In re the Estate of MeadNew York Surrogate's Court · 1932
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