In re the Appraisal of the Transfer Tax on the Estate of Plum
New York Surrogate's Court
Appeal bj the State Comptroller from the report of the transfer tax appraiser and order entered thereon.
1Opinion of the Court
HbatoN, S.
— ■ This is an appeal by the State Comptroller from the report of the transfer tax appraiser and order entered thereon, dated August 21, 1899, which taxed a life estate against Mercy M. Plum, and decided as to the estate in remainder as follows: “ To whom the reversionary estate is payable and the value thereof is not ascertainable until the death or remarriage of Mercy M. Plum.”
The Comptroller appeals on two grounds: First, that the estate has been undervalued, and second that the appraiser has failed to tax the estate in remainder.
The value of the personal estate has been settled…
2Cases cited10 opinions
- Baer v. HendricksNew York Court of Appeals · 1895
- In Re the Accounting of CraneNew York Court of Appeals · 1900
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
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3Cited by1 opinion
- In re the Estate of ButtNew York Surrogate's Court · 1937