Legal Opinion
In re the Estate of Dun
New York Surrogate's Court
Decided April 15, 1903PublishedCited by 2 opinions
Appeal from an order assessing and fixing the transfer tax.
1Opinion of the Court
Thomas, S.
The decedent was, at the time of his death, engaged in carrying on business under the firm name of R. G. Dun & Co. The appraiser designated under the Tax Law included- in his appraisal the “ good-will of the business of the firm of R. G. Dun & Company, $2,000,000,” and the tax was fixed on this basis by an order of a surrogate. The executor appealed from that order. In my previous memorandum (39 Misc. Rep. 617), I stated that, upon the authority of the decision of the Appellate Division in this department in Matter of Heilman (77 App. Div. 355), the definition of “ personal estate ”…
2Cases cited4 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of JonesNew York Court of Appeals · 1902
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of HellmanNew York Court of Appeals · 1903
- In re the Transfer Tax Estate of HellmanAppellate Division of the Supreme Court of the State of New York · 1902
3Cited by2 opinions
- In re the Appraisal of the Estate of BallAppellate Division of the Supreme Court of the State of New York · 1914
- In re the Estate of KeahonNew York Surrogate's Court · 1908