In re Baylies' Estate
New York Surrogate's Court
Proceeding to assess the transfer tax on the estate of Natalie Bay-lies. From an order of the appraiser assessing the tax, the executor appeals. Reversed, and report remitted to the appraiser for correction.
1Opinion of the Court
FOWLER, S.
This is an appeal by the executor of decedent’s estate from the order assessing a tax upon the transfer of that part of the estate situated in this state. The decedent had her domicile in Massachusetts and her will was probated in that state. She left real estate and tangible personal property in this state. The transfer tax appraiser in ascertaining the value of the estate subject to a tax in this state deducted the indebtedness of decedent to New York creditors, funeral expenses incurred here, and administration expenses in this state from the gross value of the estate here, and…
2Cases cited2 opinions
- In re Transfer Tax upon the Estate of PorterNew York Surrogate's Court · 1910
- In re the Transfer Tax upon the Estate of GrosvenorAppellate Division of the Supreme Court of the State of New York · 1908
3Cited by4 opinions
- People v. BeckersIllinois Supreme Court · 1952
- In re the Estate of FearingNew York Surrogate's Court · 1922
- In re the Transfer Tax On the Estate of NesbittAppellate Division of the Supreme Court of the State of New York · 1923
- In re the Estate of PhelpsNew York Surrogate's Court · 1922