Legal Opinion
In re the Estate of Herrmann
New York Surrogate's Court
Decided February 15, 1920PublishedCited by 4 opinions
Appeal from an order assessing the transfer tax.
1Opinion of the Court
Foley, S.
The executors appeal from the order assessing a tax upon the estate of the decedent, and contend that the appraiser erred in appraising the value of decedent’s interest in the good will of the firm of Morris Herrmann & Co. at $116,312.82.
The decedent died on February 9, 1918. At the- time of his death he was a member of the firm of Morris Herrmann & Co. The firm was engaged in the business of manufacturing colors. It had an office in New York city, and factories in Newark and Elizabethport, N. J. It was founded in 1893, but the partnership agreement in force at the date of death was…
2Cases cited3 opinions
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- In re the Judicial Settlement of the Account of SilkmanAppellate Division of the Supreme Court of the State of New York · 1907
- In re the Appraisal, under the Act in Relation to Taxable Transfers of Property of ArnoldAppellate Division of the Supreme Court of the State of New York · 1906
3Cited by4 opinions
- In re the Estate of BijurNew York Surrogate's Court · 1926
- In re the Estate of JonesNew York Surrogate's Court · 1931
- Smith v. St. Paul Fire & Marine Ins.District Court, E.D. New York · 1942
- In re the Transfer Tax Upon the Estate of UlriciNew York Surrogate's Court · 1920