In re the Transfer Tax upon the Estate of Mills
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 11th day of October, 1915, affirming an order entered therein on the 31st day of December, 1914, fixing and assessing a transfer tax upon certain property.
1Opinion of the Court
Davis, J.:
Darius Ogden Mills, a resident of New York city, died in California on January 3, 1910. In a proceeding to assess the value of his estate for the purpose of fixing the transfer tax, the appraiser did not include in his appraisal certain property claimed by the respondents to have been given by the decedent during his lifetime to his daughter, Mrs. Reid, and to his son, Ogden Mills. There was an appeal to the surrogate, who denied the appeal and affirmed the appraisal. This is an appeal by the State Comptroller from the order of the surrogate affirming the appraisal. There is no…
2Cases cited7 opinions
- Tenbrook v. BrownIndiana Supreme Court · 1861
- Champney v. . BlanchardNew York Court of Appeals · 1868
- Caylor v. Caylor's EstateIndiana Court of Appeals · 1899
- Hunter v. HunterNew York Supreme Court · 1855
- Bump v. PrattNew York Supreme Court · 1895
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- In re the Estate of MaijgrenNew York Surrogate's Court · 1948
- In re the Estate of PastoreNew York Surrogate's Court · 1935
- Payne v. Tobacco Trading Corp.Supreme Court of Virginia · 1942
- In re the Judicial Settlement of the Intermediate Account of Proceedings of BrownNew York Surrogate's Court · 1927
- Van Cleef v. MaxfieldNew York Supreme Court · 1918
11 more not listed; retrieve them via the Exa API.