Legal Opinion
In re the Estate of Mills
New York Surrogate's Court
Decided January 15, 1916PublishedCited by 3 opinions
Appeal from an order entered upon an appraiser’s report.
1Opinion of the Court
Fowler, S.
—The appeal taken by the state comptroller from the order entered upon the appraiser’s report brings up for review the finding of the appraiser in regard to the sum of $92,730.35 standing on the books of Rogers, Peet & Co. to the credit of “ S. B. Hills or Maria F. Hills.” The appraiser reported that this sum constituted a part of the assets of decedent’s estate and that it passed to his next of kin in accordance with the provisions of the intestate laws of this State. The state comptroller contends that the form of the account shows that it was a joint account, and that as the…
2Cases cited7 opinions
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- West v. McCulloughAppellate Division of the Supreme Court of the State of New York · 1908
- In re the Appraisal of the Estate of TilleyAppellate Division of the Supreme Court of the State of New York · 1915
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CostelloNew York Court of Appeals · 1907
- In re the Appraisal for Taxation of the Estate of ThompsonAppellate Division of the Supreme Court of the State of New York · 1901
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3Cited by3 opinions
- In re the Appraisal of the Estate of BuchananNew York Surrogate's Court · 1917
- In re the Transfer Tax upon the Estate of SoltauNew York Surrogate's Court · 1921
- Patrick v. StateSupreme Court of Delaware · 2021