In re the Transfer Tax On the Estate of Scrimgeour
New York Surrogate's Court
Motion to vacate a decree assessing and fixing the transfer tax.
1Opinion of the Court
Church, S.
This is a motion to vacate a decree which fixed the transfer tax on the estate of William iScrimgeour, deceased, and directing the repayment of the money paid thereunder.
Were this tax to be levied at the present time, there can be no question but that it would be held to he improper, as the Court of Appeals, in Matter of Pell, 171 N. Y. 48, has decided that this specific act (L. 1899, ch. 76), under which the assessment in question was made, was unconstitutional and void.
But the granting of this motion is resisted by the counsel for the State Comptroller on the contention that the…
2Cases cited6 opinions
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- Matter of FlynnNew York Court of Appeals · 1892
- People ex rel. Rendrock Powder Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1899
- In re Estate of SchermerhornAppellate Division of the Supreme Court of the State of New York · 1899
- In re the Appraisal, Under the Transfer Tax Acts of the Property of SillimanNew York Surrogate's Court · 1902
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In re the Appraisal of the Estate of WilletsAppellate Division of the Supreme Court of the State of New York · 1907
- In re a Refund of a Portion of the Transfer Tax Upon the Estate of WilletsNew York Surrogate's Court · 1906
- In re the Appraisal under the Transfer Tax Law upon the Estate of TownsendAppellate Division of the Supreme Court of the State of New York · 1912
- In re the Estate of FordNew York Surrogate's Court · 1950
- In re the Estate of WrightNew York Surrogate's Court · 1956
2 more not listed; retrieve them via the Exa API.