Legal Opinion

In Re the Appraisal of the Estate of Blackstone

New York Court of Appeals

Decided June 24, 1902PublishedCited by 11 opinions

Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered March 1, 1902, which reversed an order of the New York County Surrogate’s Court declaring certain property belonging to the estate of Timothy B. Blackstone, deceased, exempt from a transfer tax. Also motions to correct return on and to dismiss said appeal.

1Opinion of the Court

Order affirmed, with costs, on the ground that this case is controlled by Matter of Hondayer (150 N. Y. 37). Motions to dismiss appeal and to correct record denied, without costs; no opinion.

Concur: Parker, Ch. J., Gray, Haight, Vann, Cullen and Werner, JJ. Dissenting: O’Brien, J.

2Cases cited1 opinion

In Re the Appraisal for Taxation of the Estate of HoudayerNew York Court of Appeals · 1896

3Cited by11 opinions

Blackstone v. MillerSupreme Court of the United States · 1903
In Re the Appraisal Under the Transfer Tax Act of the Estate of GordonNew York Court of Appeals · 1906
Adams v. Colonial & United States Mortgage Co.Mississippi Supreme Court · 1903
Matter of ClinchNew York Court of Appeals · 1905
Western Assurance Co. v. HallidayCourt of Appeals for the Sixth Circuit · 1903

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