In re the Appraisal of the Property of Jones
Appellate Division of the Supreme Court of the State of New York
Appeal by Gilbert E. Jones and another, as surviving executors, etc., of George Jones, deceased, and others, from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 9th day of June, 1900, dismissing an appeal from an order assessing the tax, under the Transfer Tax Law, upon the estate of George Jones, deceased, and confirming the report of an appraiser.
1Opinion of the Court
Ingraham, J.:
The decedent, a resident of this State, died oii the 12th day of August, 1891, leaving a last will and testament • which was duly admitted to probate. Hpon an application to appraise the estate *238subject to the transfer tax, the appraiser included, as a part of the testator’s property subject to the tax, the interest of the testator in a joint stock association known as the New York Times Association, the testator being the owner of forty-six one-hundredths of such association. The appraiser fixed the value of the interest of the estate in the personal property of the Times…
2Cases cited5 opinions
- Buchan v. SumnerNew York Court of Chancery · 1847
- Fairchild v. . FairchildNew York Court of Appeals · 1876
- Collumb v. . ReadNew York Court of Appeals · 1862
- People Ex Rel. Winchester v. . ColemanNew York Court of Appeals · 1892
- Smith v. JacksonNew York Court of Chancery · 1833
3Cited by3 opinions
- In re the Estate of KeahonNew York Surrogate's Court · 1908
- In re the Estate of FinkelsteinNew York Surrogate's Court · 1963
- In re the Appraisal of the Property of JonesNew York Surrogate's Court · 1899