Legal Opinion
In re the Estate of Bourne
New York Surrogate's Court
Decided March 31, 1943PublishedCited by 10 opinions
1Opinion of the Court
Millard, S.
Although this proceeding is one to fix the estate tax, pursuant to article 1Ó-C of the Tax Law, the sole question litigated and now presented for determination is whether at the time of his death the decedent was domiciled in this State or in the State of Florida. The procedure followed is similar to that adopted and approved in Matter of Trowbridge (266 N. Y. 283), the respondent State of Florida having been granted permission to intervene by an order of this court based upon the consent of the State Tax Commission of New York and Florida having availed itself of the license so…
2Cases cited17 opinions
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- Johnson v. LutzNew York Court of Appeals · 1930
- Gilbert v. DavidSupreme Court of the United States · 1915
- Dupuy v. . WurtzNew York Court of Appeals · 1873
12 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Bodfish v. GallmanAppellate Division of the Supreme Court of the State of New York · 1976
- In re the Estate of GadwayAppellate Division of the Supreme Court of the State of New York · 1987
- Godwin v. GerlingSupreme Court of Missouri · 1951
- Kartiganer v. KoenigAppellate Division of the Supreme Court of the State of New York · 1993
- In re the Estate of ShapiroNew York Surrogate's Court · 1962
5 more not listed; retrieve them via the Exa API.