In re the Judicial Settlement of the Account of Rowe
Appellate Division of the Supreme Court of the State of New York
Appeal by Mary L. Lott and others from a decree of the Surrogate’s Court of the county of Bronx dated the 10th day of December, 1919, distributing estate per capita instead of per stirpes, recognizing decedent’s nephew Michael Lynch surviving him, and from two transfer tax orders fixing five per cent tax instead of one per cent on Thomas Rowe’s share.
1Opinion of the Court
Page, J.:
The appeal in this proceeding from the decree directing the distribution of the estate of William Rowe, deceased, involves the review of the orders fixing the transfer tax on said estate.
Three questions are presented for determination: 1. Did Thomas Rowe die before or after his brother William Rowe? 2. Is Michael Lynch, a nephew of William Rowe, alive or presumed to be dead? 3. Is the decree of the Surrogate’s Court, New York county, appointing an administrator of the estate of Thomas Rowe and fixing the date of his death as February 2, 1917, res adjudícala and binding on the…
2Cases cited7 opinions
- O'Connor v. . HugginsNew York Court of Appeals · 1889
- In re the Judicial Settlement of the account WagenerAppellate Division of the Supreme Court of the State of New York · 1911
- Carroll v. . CarrollNew York Court of Appeals · 1875
- Cerf v. . DienerNew York Court of Appeals · 1914
- Dunn v. TravisAppellate Division of the Supreme Court of the State of New York · 1900
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Estate of BloomCalifornia Supreme Court · 1931
- In re the Estate of KatzNew York Surrogate's Court · 1930
- In Re the Will of SamsonNew York Court of Appeals · 1931
- Bering v. United States Trust Co.Appellate Division of the Supreme Court of the State of New York · 1922
- In re the Estate of SamsonNew York Surrogate's Court · 1931
9 more not listed; retrieve them via the Exa API.