In re the Transfer Tax upon the Estate of Thompson
Appellate Division of the Supreme Court of the State of New York
Cross-appeals by Mary 0. Thompson, individually and as executrix and administratrix, etc., and 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 the office of said Surrogate’s Court on the 10th day of December, 1914, modifying, and affirming as modified, an order fixing the transfer tax upon this estate, with notice by Mary C. Thompson of an intention to bring up for review an order of said Surrogate’s…
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Cross-appeals by Mary 0. Thompson, individually and as executrix and administratrix, etc., and 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 the office of said Surrogate’s Court on the 10th day of December, 1914, modifying, and affirming as modified, an order fixing the transfer tax upon this estate, with notice by Mary C. Thompson of an intention to bring up for review an order of said Surrogate’s Court entered on the 4th day of June, 1914, including certain property among the taxable assets.
1Opinion of the Court
McLaughlin, J.:
The executrix of the estate of Alexander Thompson and the Comptroller of the State of New York appeal from an order of the Surrogate’s Court modifying, and affirming as modified, tin order assessing a transfer tax of $1,3.77.76 against property alleged to have been jointly owned by the decedent and his wife.
The decedent, a resident of the State of New York, died on the 6 th of February, 1911, leaving a will in which his daughter, Mary 0. Thompson, was named as sole executrix. Prior to January 26, 1911, he was seized of real estate of the value of approximately $67,000. On that…
2Cases cited6 opinions
- West v. McCulloughAppellate Division of the Supreme Court of the State of New York · 1908
- Sanford v. . SanfordNew York Court of Appeals · 1871
- West v. . McCulloughNew York Court of Appeals · 1909
- In re the Judicial Settlement of the Accounts of MeehanAppellate Division of the Supreme Court of the State of New York · 1901
- In re the Estate of HodgesNew York Surrogate's Court · 1914
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In re the Judicial Settlement of the Account of Proceedings of LofmarkNew York Surrogate's Court · 1928
- In re the Transfer Tax of GarciaAppellate Division of the Supreme Court of the State of New York · 1918
- State of Vermont v. ParmeleeSupreme Court of Vermont · 1949
- In re the Estate of HorlerNew York Surrogate's Court · 1916
- In re the Appraisal of the Estate of MaguireNew York Surrogate's Court · 1917
7 more not listed; retrieve them via the Exa API.