In re the Appraisal under the Transfer Tax Law of the Estate of Grant
New York Surrogate's Court
Appeal by the comptroller of the state of New York from the report of a tax appraiser.
1Opinion of the Court
Fowler, S.
This is a proceeding to appraise the estate of the late General Frederick Dent Grant, U. S. A., in accordance with the provisions of the Transfer Tax Law. The executrix contends that at the time of his death General Grant was not domiciled in the state of New York. If this contention is correct his estate is not subject to a transfer tax in this state. The appraiser refused to tax the estate, and the comptroller now appeals to the surrogate. The appraiser had no power to determine the domicile of General Grant. N. Y. L. J., Nov. 14, 1913.
Certain affidavits in regard to the question…
2Cases cited5 opinions
- Dupuy v. . WurtzNew York Court of Appeals · 1873
- Flatauer v. LoserAppellate Division of the Supreme Court of the State of New York · 1913
- Ames v. DuryeaNew York Supreme Court · 1871
- Lauderdale Peerage ClaimNew York Supreme Court · 1885
- Miller v. BurrowsNew York Supreme Court · 1850
3Cited by19 opinions
- In re the Transfer Tax upon the Estate of HernandezAppellate Division of the Supreme Court of the State of New York · 1916
- Dicks v. DicksSupreme Court of Georgia · 1933
- Milton H. Greene Archives, Inc. v. CMG Worldwide, Inc.District Court, C.D. California · 2008
- St. John v. St. JohnCourt of Appeals of Kentucky (pre-1976) · 1942
- In re the Judicial Settlement of the Account of TallmadgeNew York Surrogate's Court · 1919
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