In re Rice
Appellate Division of the Supreme Court of the State of New York
Appeal by the comptroller of the city of New York from air. order of the Surrogate’s Court of the county of ISTew York, entered in said Surrogate’s Court on the 6th day of December, 1899, denying in some respects an application by the comptroller to increase the succession tax upon the estate of the testator as originally fixed, by a former appraisement.
1Opinion of the Court
Order affirmed, with ten dollars costs and disbursements, on opinion of the court below.
Present—Van Brunt, P. J., Rumsey, Patterson, O’Brien and MoLau&hlin, JJ.
The following is the opinion of the court below:
Yarnum, Surrogate:
This matter was argued before and submitted to Judge Arnold, but was not décided by him. It was reargued orally before me and briefs were submitted. The appeals herein are from an order entered April 28, 1894, assessing and fixing the transfer tax upon an appraisal had under an ex parte order granted on the application of the State Comptroller. Proceedings had been had…
2Cases cited11 opinions
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- In Re the Last Will & Testament of VassarNew York Court of Appeals · 1891
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In re the Taxable Transfer of Property of DimonsAppellate Division of the Supreme Court of the State of New York · 1903
- In re the Estate of FordNew York Surrogate's Court · 1950
- People ex rel. Whitney v. LoughmanAppellate Division of the Supreme Court of the State of New York · 1929
- In re TroescherAppellate Division of the Supreme Court of the State of New York · 1942
5 more not listed; retrieve them via the Exa API.