Legal Opinion
In re the Estate of Nichols
New York Surrogate's Court
Decided January 15, 1923PublishedCited by 5 opinions
1Opinion of the Court
Foley, S.
The executors and trustees and the widow of decedent appeal from the order fixing the transfer tax on the following grounds:
*229(1) That a sum representing the appraised value of decedent’s share in the good will of a copartnership of which he was a member was included among the taxable assets.(2) That no allowance was made for trustees’ commissions.(3) That taxes on real estate owned by the decedent in the state of Massachusetts were not allowed as a deduction.(4) That the deduction for the amount of the federal inheritance tax on decedent’s estate was not allowed.
The decedent died…
2Cases cited4 opinions
- In re the Transfer Tax upon the Estate of CarnegieAppellate Division of the Supreme Court of the State of New York · 1922
- In Re the Transfer Tax Upon the Estate of ShermanNew York Court of Appeals · 1917
- In re the Transfer Tax upon the Estate of VanneckAppellate Division of the Supreme Court of the State of New York · 1916
- In re the Transfer Tax upon the Estate of VanderbiltAppellate Division of the Supreme Court of the State of New York · 1919
3Cited by5 opinions
- In re the Estate of TannenbaumAppellate Division of the Supreme Court of the State of New York · 1964
- In re the Construction of the Will of BluesteinNew York Surrogate's Court · 1950
- In re the Estate of BandlerNew York Surrogate's Court · 1939
- In re the Estate of JacksonNew York Surrogate's Court · 1924
- Smith v. CommissionerUnited States Board of Tax Appeals · 1927