In re the Appraisal of the Estate of Jourdan
Appellate Division of the Supreme Court of the State of New York
Appeal by William Sohmer, Comptroller of the State of New York, from an order of the Surrogate’s Court of' the county of Kings, entered in said Surrogate’s Court on the 30th day of December, 1910, fixing the transfer tax on the estate of James Jourdan, deceased, and also from an order entered in said Simrogate’s Court on the 21st day of September, 1911, affirming the prior order.
1Opinion of the Court
Woodward, J.:
James Jourdan, by a last will and testament, gave all of hi§ estate, both real and personal, to his widow. The cash value of this estate was fixed, for the purposes of the transfer tax, at $2,141,000.48, upon which a tax of $83,050.02 has been assessed, made up as follows:
$25,000 00 at one per cent............ $250 00
100.000 00 at two per cent............ 2,000 00
500.000 00 at three per cent........... 15,000 00
1,000,000 00 at four per cent.......... 40,000 00
516.000 48 at five per cent............ 25,800 02
Total............................. $83,050 02
The State Comptroller…
2Cited by6 opinions
- Curtis v. CorbinSupreme Court of Connecticut · 1919
- In re the Estate of BoutinSupreme Court of Minnesota · 1921
- Duerrwaechter v. Wisconsin Tax CommissionWisconsin Supreme Court · 1925
- State Ex Rel. Wedgwood v. HubbardIdaho Supreme Court · 1942
- In re the Appraisal Under the Transfer Tax Law of the Estate of SchwarzAppellate Division of the Supreme Court of the State of New York · 1913
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