Legal Opinion

In re the Estate of Wheeler

New York Surrogate's Court

Decided December 22, 1892PublishedCited by 5 opinions

Collateral inheritance tax proceedings.

1Opinion of the Court

Davie, S.

William E. Wheeler died at the town of Portville, Cattaraugus County, on the 6th day of June, 1892, leaving a will, which was admitted to probate by the Surrogate’s Court of said county on the 21st day of June, 1892, and on the same day letters were issued thereon to William E. and Helso-n P. Wheeler, sons of deceased, the executors named in said will.

Shortly thereafter an appraiser was appointed, upon the application of the executors, to' determine the value of the estate of decedent subject to taxation pursuant to the provisions of the “Act in relation to taxable transfers of…

2Cases cited3 opinions

  1. Hobson v. . HaleNew York Court of Appeals · 1884
  2. Hatch v. . BassettNew York Court of Appeals · 1873
  3. In re Butler's EstateNew York Supreme Court · 1890

3Cited by5 opinions

  1. In re the Estate of BirdsallNew York Surrogate's Court · 1897
  2. Conner v. ParsleyCourt of Appeals of Kentucky · 1921
  3. In re Nichols' EstateNew York Supreme Court · 1895
  4. Estate of HoffmanNew York Surrogate's Court · 1893
  5. In re a Proceeding for the Taxation of the Estate of CobbNew York Surrogate's Court · 1895

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