In re Estate of Cornell
Appellate Division of the Supreme Court of the State of New York
Cross-appeals by Charles W. Crispell, individually and as executor, etc., of Charles W. Cornell, deceased, and by Erastus C. Knight, as Comptroller of the State of New York, and another, from an order and decree of the Surrogate’s Court of the county of Ulster, entered in said Surrogate’s Court on the 25th day of February, 1901, affirming an order theretofore made in the proceeding and entered on the 15th day of January, 1900, fixing a tax of $10,854.24 upon the estate of…
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Cross-appeals by Charles W. Crispell, individually and as executor, etc., of Charles W. Cornell, deceased, and by Erastus C. Knight, as Comptroller of the State of New York, and another, from an order and decree of the Surrogate’s Court of the county of Ulster, entered in said Surrogate’s Court on the 25th day of February, 1901, affirming an order theretofore made in the proceeding and entered on the 15th day of January, 1900, fixing a tax of $10,854.24 upon the estate of said deceased under the Tax Law relating to taxable transfers. Also an appeal by Erastus C. Knight, as Comptroller of the…
1Opinion of the Court
Chase, J.:
The statutes relating to a tax on the transfer of property in force prior to June 15, 1896 (Laws of 1892, chap. 399), and at all times since (Tax Law, Laws of 1896, chap. 908) provide that a tax shall be imposed upon the transfer' of any property, real or personal, “ When the transfer is of property made by a resident * * * by deed, grant, bargain, sale, or gift made in contemplation of the death of the grantor, vendor or donor, or intended to take effect in possession or enjoyment at or after such death.” They also provide that such tax shall be imposed “When any such person or…
2Cases cited9 opinions
- Ridden v. . ThrallNew York Court of Appeals · 1891
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Estate of GreenNew York Court of Appeals · 1897
- In Re the Transfer Tax Upon Certain Trusts Made by BostwickNew York Court of Appeals · 1899
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3Cited by4 opinions
- In re the Appraisal under the Transfer Tax Law of the Estate of DalsimerAppellate Division of the Supreme Court of the State of New York · 1915
- In re Barbey's EstateNew York Surrogate's Court · 1908
- In re the Supplementary Appraisal of the Estate of DurfeeNew York Surrogate's Court · 1913
- Dalsimer v. State ComptrollerAppellate Division of the Supreme Court of the State of New York · 1915