In Re the Appraisal of the Estate of Beach
New York Court of Appeals
Appeal from an. order of the Appellate Division of, the Supreme Court in the first judicial department, entered July 20, 1897, which affirmed so much of an order of the surrogate of the county of New York as assessed and fixed a transfer tax upon the interest of Caroline A. James in the estate o£ John H. Beach, deceased. The facts, so far as material, are stated in the opinion.
Read the full summary
Appeal from an. order of the Appellate Division of, the Supreme Court in the first judicial department, entered July 20, 1897, which affirmed so much of an order of the surrogate of the county of New York as assessed and fixed a transfer tax upon the interest of Caroline A. James in the estate o£ John H. Beach, deceased. The facts, so far as material, are stated in the opinion. The testator, though a stranger in blood to the appellant, having for more than- ten .years prior to his death stood in the mutually acknowledged relation of her parent, the personal property bequeathed to her by his…
1Opinion of the Court
Andrews, Ch. J.
John H. Beach, a resident of the city of Hew York, died September 28, 1893, leaving a will dated February 12, 1892, and a codicil thereto dated February 15, 1892, by the latter of which instruments he devised and bequeathed to the appellant, Caroline A. James, his residence in said city of the value of about $100,000 and the furniture of the value of $4,536.75. The appellant is the wife of David H. James, and on the appraisal of the property of the testator for the purpose of taxation under the Transfer Tax Act (Chap. 399 of the Laws of 1892) she claimed that the property given…
2Cases cited2 opinions
- In re Butler's EstateNew York Supreme Court · 1890
- In re Hunt's EstateNew York Supreme Court · 1895
3Cited by31 opinions
- People v. MoczekIllinois Supreme Court · 1950
- County of Lancaster v. PolickyNebraska Supreme Court · 1996
- People v. Del GardoNew York City Magistrates' Court · 1955
- In Re RogersNew Jersey Superior Court Appellate Division · 1954
- County of Richardson v. StalderNebraska Supreme Court · 1948
26 more not listed; retrieve them via the Exa API.