Legal Opinion
Furey v. Graves
New York Supreme Court
Decided September 7, 1933PublishedCited by 14 opinions
1Opinion of the CourtSchenck, J.
This is an application for a mandamus order directing the Tax Commission to return to the administrator of the estate of Mary McKay the sum of $225, paid on account of a transfer tax, in advance of the order fixing the tax.
The decedent died in November, 1916, a resident of the State of New York. The transfer tax was estimated at $225, and that amount was paid to the State Comptroller in May, 1917, and temporary receipts were issued.
It has been common practice for many years in order to procure a discount or to prevent the running of interest or penalties in connection with a transfer by will…
2Cases cited14 opinions
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932
- Bauserman v. BluntSupreme Court of the United States · 1893
- In Re the Appraisal for Taxation of the Estate of WhitingNew York Court of Appeals · 1896
- In Re the Appraisal Under the Transfer Tax Act of the Estate of HoopleNew York Court of Appeals · 1904
9 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Dee v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1939
- Furey v. GravesAppellate Division of the Supreme Court of the State of New York · 1934
- Brooklyn Borough Gas Co. v. Bennett, New York County Courts1935
- Slewett & Farber v. Board of AssessorsNew York Supreme Court · 1978
- People ex rel. Atlantic Gulf & Pacific Co. v. MillerNew York Supreme Court · 1939
9 more not listed; retrieve them via the Exa API.