In re the Transfer Tax on Estate Conveyed in Trust for His Own Benefit of Craig
Appellate Division of the Supreme Court of the State of New York
Appeal by Mary D. Craig and others from an order of the Surrogate’s Court of the county of Orange, entered in said Surrogate’s Court on the 17 th day of November, 1903, affirming an order made in the above-entitled proceeding on the 26th day of November, -1901, assessing a transfer tax upon the estate of Hector Craig, deceased.
1Opinion of the Court
Hirsohbeeg, P. J.:
The appeal taken to the Surrogate’s Court from the order assessing the transfer tax was based upon the ground, as stated in the notice of appeal, that the interests of the appellants “ were vested prior to the passage of any act taxing transfers of property, and that, therefore, the same are not liable for taxation under the provisions of the act above referred to,” the reference being to the Tax Law (Laws of 1896, chap. 908) and the acts amendatory thereof.
For the purposes of this appeal the interests of the appellants in the estate of Hector Craig, the deceased, are to be…
2Cases cited5 opinions
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- 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 a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
- In Re the Estate of GreenNew York Court of Appeals · 1897
3Cited by29 opinions
- Coolidge v. LongSupreme Court of the United States · 1931
- In Re Clark's EstateMontana Supreme Court · 1937
- In Re the Appraisal Under the Transfer Tax Act of the Estate of KiddNew York Court of Appeals · 1907
- Hunt v. WichtCalifornia Supreme Court · 1917
- In Re the Transfer Tax Upon the Estate of SchmidlappNew York Court of Appeals · 1923
24 more not listed; retrieve them via the Exa API.