Legal Opinion
In Re the Transfer Tax Upon the Estate of Kane
New York Court of Appeals
Decided January 17, 1928PublishedCited by 7 opinions
1Opinion of the Court
Cardozo, Ch. J.
We held in our opinion already filed that the rights of Zetta Kane in respect of 900 shares of the stock subjected to the tax, were governed, not by the agreement of January, 1923, but by the transfer made in 1908 by John Kane to the joint names of John Kane and Zetta Kane, his wife.
The case was argued before us on the assumption .that if this was so, the decision in Matter of McKelway (221 N. Y. 15) supplied the applicable rule, and that the tax should then be laid upon a half interest, and not upon the whole.
The counsel for the State Tax Commission does not deny that the…
2Cases cited3 opinions
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- In Re the Final Accounting of Executors of AlbrechtNew York Court of Appeals · 1892
- Wetherow v. LordAppellate Division of the Supreme Court of the State of New York · 1899
3Cited by7 opinions
- Tax Commission v. HutchisonOhio Supreme Court · 1929
- McLaughlin v. Estate of CooperSupreme Court of Connecticut · 1942
- Louden v. Iowa State Tax CommissionSupreme Court of Iowa · 1958
- Page v. HoxieCourt of Appeals for the First Circuit · 1939
- In re the Estate of DwyerNew York Surrogate's Court · 1932
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