Legal Opinion
In re the Estate of Gates
New York Surrogate's Court
Decided October 15, 1921PublishedCited by 1 opinion
Transfer tax proceedings.
1Opinion of the Court
Foley, S.
In this proceeding the question to be determined is the residence of the decedent. The *801state tax commission contends she was a resident of the state of New York. The estate contends she was a resident of Port Arthur, state of Texas. I find she was a nonresident of this state.
Mrs. Gates died on November 28, 1918. She was the widow of John W. Gates, who died August 9,1911. Mr. and Mrs. Gates established their residence in Texas about the year 1908. They spent substantial portions of each subsequent year together at Port Arthur, and also maintained an apartment at the Hotel Plaza in New…
2Cases cited8 opinions
- Dupuy v. . WurtzNew York Court of Appeals · 1873
- In re the Transfer Tax upon the Estate of HernandezAppellate Division of the Supreme Court of the State of New York · 1916
- In re the Transfer tax upon the Estate of BarbourAppellate Division of the Supreme Court of the State of New York · 1918
- In re the Transfer Tax upon the Estate of HarknessAppellate Division of the Supreme Court of the State of New York · 1918
- In re the Transfer Tax Upon the Estate of GreenNew York Surrogate's Court · 1917
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re the Probate of the Will of SchellAppellate Division of the Supreme Court of the State of New York · 1947