Legal Opinion

In re the Appraisal Under the Transfer Tax Act of the Estate of Warren

New York Surrogate's Court

Decided February 15, 1909PublishedCited by 3 opinions

Application for an order modifying an amendment order assessing a transfer tax.

1Opinion of the Court

Heaton, S.

This is an application by the daughter and three sons of George B. Warren, Jr., deceased, to obtain an order modifying the amended order of the surrogate, made on the 18th day of May, 1906, assessing a transfer tax on the property alleged to have passed under a power of appointment exercised by the will of said deceased.

*119The Comptroller of the State claims:

First. That the surrogate has no power to modify such .amended order (a), because the original order made May 6, 1906, was appealed from, which exhausted the right of the petitioners, and (b) because the time to appeal from the…

2Cases cited9 opinions

  1. Orr v. GilmanSupreme Court of the United States · 1902
  2. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
  3. In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
  4. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of DelanoNew York Court of Appeals · 1903
  5. In re Appraisal of the Estate of VanderbiltAppellate Division of the Supreme Court of the State of New York · 1900

4 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Legg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
  2. In re the Estate of LichtensteinNew York Surrogate's Court · 1941
  3. In re the Appraisal of the Estate of RedmondAppellate Division of the Supreme Court of the State of New York · 1919

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