Legal Opinion

In re the Estate of Browning

New York Surrogate's Court

Decided May 15, 1916PublishedCited by 3 opinions

Appeal from an order assessing and fixing the transfer tax.

1Opinion of the Court

Fowler, S.—

The executrix of decedent’s estate has taken this appeal from the order entered upon the appraiser’s report and contends that the appraiser erred in refusing to deduct the value of the widow’s d'ower from the real estate of which the decedent died seized!. The appraiser found that the value of decedent’s real estate in this State was $233,375.

The decedent gave to his executors the sum of $300,000 in trust to pay the income to his son during Ms life; all the rest of Ms estate he gave to Ms wife. The personal property is sufficient to set up the trust fund for the benefit of…

2Cases cited3 opinions

  1. Lewis v. . SmithNew York Court of Appeals · 1854
  2. In re Weiler's EstateNew York Surrogate's Court · 1910
  3. In re the Appraisal of the Property of KingAppellate Division of the Supreme Court of the State of New York · 1902

3Cited by3 opinions

  1. In re the Accounting by EllingerNew York Surrogate's Court · 1923
  2. In re the Appraisal under the Transfer Tax Law of the Estate of DunnNew York Surrogate's Court · 1922
  3. In re the Estate of SteeleNew York Surrogate's Court · 1916

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API