Legal Opinion

In re the Estate of Miller

New York Surrogate's Court

Decided May 24, 1948PublishedCited by 3 opinions

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

  1. Knowlton v. MooreSupreme Court of the United States · 1900
  2. Edwards v. SlocumSupreme Court of the United States · 1924
  3. Helvering v. SalvageSupreme Court of the United States · 1936
  4. Wilson v. BowersCourt of Appeals for the Second Circuit · 1932
  5. Lomb v. SugdenCourt of Appeals for the Second Circuit · 1936

8 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. In re the Accounting of BecherNew York Surrogate's Court · 1953
  2. In re the Estate of GalewitzNew York Surrogate's Court · 1954
  3. Grantham v. State of Tennessee Board of EqualizationCourt of Appeals of Tennessee · 1991

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

Powered by the Exa API