In re Brundage
Appellate Division of the Supreme Court of the State of New York
Appeal by John Maynard Brundage and another, legatees under the will of Benjamin C. Brundage, deceased, and by John Maynard Brundage, as sole executor of the will of said deceased, from an order and decree of the Surrogate’s Court of the county of Allegany, entered in said Surrogate’s Court on the 13th day of January, 1897, assessing, fixing and determining the tax upon the property of Benjamin C. Brundage under the Taxable Transfer Law, and also from an order and decree of…
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Appeal by John Maynard Brundage and another, legatees under the will of Benjamin C. Brundage, deceased, and by John Maynard Brundage, as sole executor of the will of said deceased, from an order and decree of the Surrogate’s Court of the county of Allegany, entered in said Surrogate’s Court on the 13th day of January, 1897, assessing, fixing and determining the tax upon the property of Benjamin C. Brundage under the Taxable Transfer Law, and also from an order and decree of said surrogate entered m said Surrogate’s Court on the 10th day of September, 1897, affirming in all respects the said…
1Opinion of the Court
Hardin, P. J.:
We think the appraiser erred in refusing to deduct the taxes which were assessed against the property of the deceased, and which were paid from the valuation of the property made by him.
*350In Matter of Westurn (152 N. Y. 100) it was said: “ It is plainly inferable from the sixth section of the act that the'debts of the decedent are to be deducted in arriving at the valuation of the property and in fixing the tax. * * * The principle that, in administering the statute, debts, commissions and expenses of administration should be deducted in ascertaining taxable values, accords with…
2Cases cited7 opinions
- Matter of Estate of PrimeNew York Court of Appeals · 1893
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- Rundell v. . LakeyNew York Court of Appeals · 1869
- In Re the Appraisal of the Estate of BeachNew York Court of Appeals · 1897
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- McGrath v. Home InsuranceAppellate Division of the Supreme Court of the State of New York · 1903
- Raible v. Hygienic Ice & Refrigerating Co.Appellate Division of the Supreme Court of the State of New York · 1909
- McGrath v. Home InsuranceAppellate Division of the Supreme Court of the State of New York · 1903
- In re the Transfer Tax upon the Estate of KolbNew York Surrogate's Court · 1921
- In re White's EstateAppellate Division of the Supreme Court of the State of New York · 1906
1 more not listed; retrieve them via the Exa API.