Legal Opinion
In re the Estate of Fischer
New York Surrogate's Court
Decided January 12, 1928PublishedCited by 5 opinions
1Opinion of the Court
O’Brien, S.
This is an application for an order vacating the pro forma order fixing tax heretofore entered, and declaring the estate exempt from transfer tax, on the ground that there has been included among the taxable assets the sum of $8,341.38, the proceeds paid to the executrix of the estate from the teachers’ retirement fund. The application is granted. The transfer of the said amount so received is exempt from tax. (Matter of Morrison, 130 Misc. 438.) The contention of the State that the remedy of the executrix was by appeal, and not by motion, is without merit. Pursuant to section 20…
2Cases cited5 opinions
- In re CooganNew York Supreme Court · 1899
- In Re the Appraisal of the Estate of ScrimgeourNew York Court of Appeals · 1903
- In re the Transfer Tax upon the Estate of PutnamAppellate Division of the Supreme Court of the State of New York · 1927
- People Ex Rel. Koch v. . OdellNew York Court of Appeals · 1900
- In re the Estate of MorrisonNew York Surrogate's Court · 1927
3Cited by5 opinions
- Kirkwood v. SimpsonCalifornia Supreme Court · 1954
- In re the Estate of FitzsimmonsNew York Surrogate's Court · 1936
- Cranston v. WymanCalifornia Court of Appeal · 1962
- In re the Transfer Tax upon the Estate of FischerAppellate Division of the Supreme Court of the State of New York · 1928
- No., Colorado Attorney General Reports1980