In re the Estate of Miller
New York Surrogate's Court
1Opinion of the Court
Witmer, S.
This is an appeal by the executor of the will of H. Tyler Miller, deceased, from a pro forma order of January 23, 1948, fixing the estate tax herein. The computations of the respondent embodied in the order show the estate to have a cash value of $154,208.26, and fix the taxable interest thereof at $86,623.56. The tax deposition filed by the executor-appellant shows the estate assets to be $140,489.10 and the taxable interest to be $72,904.40. The difference in the amount of the taxable *785estate arises from the valuation placed upon 574 shares of stock of Unit Parts Eoehester…
2Cases cited13 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Edwards v. SlocumSupreme Court of the United States · 1924
- Helvering v. SalvageSupreme Court of the United States · 1936
- Wilson v. BowersCourt of Appeals for the Second Circuit · 1932
- Lomb v. SugdenCourt of Appeals for the Second Circuit · 1936
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3Cited by3 opinions
- In re the Accounting of BecherNew York Surrogate's Court · 1953
- In re the Estate of GalewitzNew York Surrogate's Court · 1954
- Grantham v. State of Tennessee Board of EqualizationCourt of Appeals of Tennessee · 1991