In re Bostwick
Appellate Division of the Supreme Court of the State of New York
Appeal by Fanny E. Carstairs and others, from an order of the-Surrogate’s Court of Hew York county, entered in said Surrogate’s-Court on the 12th day of January, 1898, affirming an" order of said Surrogate’s Court wliicli confirmed the report of an appraiser, imposing a transfer tax, and also from said last-mentioned order.
1Opinion of the Court
McLaughlin, J. :
This is. an appeal from an order of the surrogate of the. county of New York, confirming the report of an appraiser, imposing a transfer tax upon property received under certain deeds executed and delivered to the New York Life Insurance and Trust Company by Jabez A. Bostwick, deceased. Bostwick died in August, 1892, and at the time of his death was a resident of the city of New York. The statute imposing a tax, in force at the. time of his death (Chap. 399, Laws of 1892, § 1, the Transfer Tax Act), provided, among other things, that a tax should be imposed upon the transfer…
2Cases cited2 opinions
- In Re the Estate of GreenNew York Court of Appeals · 1897
- In re the Appraisal under the Transfer Tax Act of the Estate of MasuryAppellate Division of the Supreme Court of the State of New York · 1898
3Cited by3 opinions
- In re Estate of SpauldingAppellate Division of the Supreme Court of the State of New York · 1900
- In re Spaulding's EstateAppellate Division of the Supreme Court of the State of New York · 1900
- New York Life Insurance & Trust Co. v. CaryAppellate Division of the Supreme Court of the State of New York · 1907