In re Simpson's Estate
New York Surrogate's Court
Proceedings to determine the amount of the transfer tax on the estate of Mary Loretta Simpson, deceased. From an- order entered upon the report of an appraiser, the administrator appeals.
1Opinion of the Court
FOWLER, S.
The decedent, who was a resident of New York county, died intestate on the 30th of March, 1912. An appraiser was duly designated to appraise her estate for the purpose of the transfer tax, and from the order entered upon his report this appeal is taken by the administrator. Mary Ann Simpson, the mother of the decedent, married Charles Simpson. The latter had been married previously and had one daughter, Emma S. Orr. The children born of the marriage of Charles Simpson and Mary Ann Simpson were Charles, Miriam, Silas Francis, Amanda E., and Mary Loretta. Charles Simpson, the father,…
2Cases cited4 opinions
- McCarthy v. . MarshNew York Court of Appeals · 1851
- Wheeler v. . ClutterbuckNew York Court of Appeals · 1873
- Valentine v. WetherillNew York Supreme Court · 1860
- In re the Judicial Accounting of McKayAppellate Division of the Supreme Court of the State of New York · 1902
3Cited by3 opinions
- Rotenbach v. YoungNew York Supreme Court · 1922
- In re FieldAppellate Division of the Supreme Court of the State of New York · 1918
- Howe v. HardenbergerNebraska Supreme Court · 1917