In re the Transfer Tax upon the Estate of Orvis
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 5th day of February, 1917, affirming a prior order fixing the transfer tax herein.
1Opinion of the Court
Scott, J.:
The sole question involved in this appeal is as to the taxability of two certain funds established by the deceased, Charles E. Orvis, and his brother and partner in business, "Edwin W. Orvis. Charles E. Orvis died on March 8, 1915.
These two brothers had been members of the copartnership of Orvis Bros. & Co., and on January 2, 1911, made a mutual agreement in the following form:
“ Whereas, it is the desire of Charles E. Orvis and Edwin W. Orvis, founders of the firm of Orvis Brothers & Co., to provide for the continuation of said firm, by the survivor, in event of the death of either…
2Cases cited4 opinions
- In Re the Estate of GreenNew York Court of Appeals · 1897
- In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Appraisal Under the Transfer Tax Act of the Estate of KiddNew York Court of Appeals · 1907
- In re the Appraisal under the Transfer Tax Law of a One-Half Interest in 620 Shares of Stock in the William B. Dana Co.Appellate Division of the Supreme Court of the State of New York · 1914
3Cited by6 opinions
- McLure AppealSupreme Court of Pennsylvania · 1943
- In Re Gaudette's EstateWashington Supreme Court · 1931
- Phillips v. GnichtelCourt of Appeals for the Third Circuit · 1928
- In re the Estate of MildrumNew York Surrogate's Court · 1919
- In Re Estate of CowlesWashington Supreme Court · 1950
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