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
Appeal by Jacob Seibert, Jr., from an order of the Surrogate’s Court of the county of Suffolk, entered in the office of said Surrogate’s Court on the 17th day of March, 1913, in so far as said order adjudges that the 620 shares of stock in the William B. Dana Company, now held by appellant, are subject to a transfer tax.
1Per curiam
This is an appeal from an order of the Surrogate’s Court of Suffolk county, which fixed a transfer tax upon the succession of Jacob Seibert, Jr., to the ownership of certain shares of stock in the William B. Dana Company upon the death of William B. Dana. Dana was the president of the corporation. In June, 1894, a resolution was adopted by the directors of the corporation providing that the entire net income of the corporation should be paid to Dana as long as certain bonds of the company remained unpaid, “not exceeding the term for which the said bonds have been executed.” In April, 1905, a…
2Cases cited5 opinions
- In Re the Estate of GihonNew York Court of Appeals · 1902
- Kelly v. . BeersNew York Court of Appeals · 1909
- In Re the Estate of GreenNew York Court of Appeals · 1897
- In re the Judicial Settlement of the Account of KaupperAppellate Division of the Supreme Court of the State of New York · 1910
- In re the Appraisal under the Transfer Acts of the Property of MosesAppellate Division of the Supreme Court of the State of New York · 1910
3Cited by6 opinions
- State Board of Equalization v. ColeMontana Supreme Court · 1948
- Marans v. NewlandMontana Supreme Court · 1962
- State of Vermont v. ParmeleeSupreme Court of Vermont · 1949
- In re the Transfer Tax upon the Estate of OrvisAppellate Division of the Supreme Court of the State of New York · 1917
- Wolff v. Comptroller of the TreasuryNew Jersey Superior Court Appellate Division · 1918
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