In re the Transfer Tax upon the Estate of Sheppard
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 Yates, dated December 20, 1918, modifying a pro forma order fixing the transfer tax herein.
1Opinion of the Court
Foote, J.:
John S. Sheppard, Sr., died July 6, 1918, a resident of Yates county, leaving as a part of his estate several separate individual bonds secured by mortgages on lands in western States, on which were due and unpaid in the aggregate $98,811.50.
On none of these had decedent paid the tax and procured to be affixed the stamps specified in section 331 of the Tax Law.
Decedent also left two corporate bonds of foreign corporations of the appraised value of $1,607.47, which formed part of a series of similar bonds, on which decedent had not paid said tax or procured to be affixed such stamps.
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2Cases cited7 opinions
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- In Re the Estate of StewartNew York Court of Appeals · 1892
- In Re the Last Will & Testament of VassarNew York Court of Appeals · 1891
- In Re the Transfer Tax Upon the Estate of WatsonNew York Court of Appeals · 1919
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Cannon v. NicholasCourt of Appeals for the Tenth Circuit · 1935
- Morris Friedman & Co. v. United StatesUnited States Customs Court · 1972
- In re the Transfer Tax on the Estate of AustinNew York Surrogate's Court · 1919
- People v. FisherNew York Court of General Session of the Peace · 1932
- In re the Appraisal of the Estate of LockwoodAppellate Division of the Supreme Court of the State of New York · 1920
1 more not listed; retrieve them via the Exa API.