Legal Opinion
In re the Estate of Lansing
New York Surrogate's Court
Decided April 15, 1900PublishedCited by 4 opinions
Motion to vacate order of October 14, 1899, appointing an appraiser, under article X of the Tax Law.
1Opinion of the Court
Strong, S.
Mrs. Lansing died October 12, 1893. December 28, 1893, under an act then in force, in relation to taxation of estates of decedents (chap. 399, Laws of 1892), the surrogate of his own motion appointed an appraiser to ascertain and appraise the value of the decedent’s estate, subject to taxation, under this act. The appraiser so appointed, on due notice to all parties interested, including the county treasurer, entered on the discharge of his duties, and thereafter made his report to this court, with the evidence taken by him. From this report and evidence it appeared that the…
2Cases cited3 opinions
- Matter of Estate of WolfeNew York Court of Appeals · 1893
- Comstock v. AmesNew York Court of Appeals · 1867
- In re the Reappraisal, under the Act in Relation to Taxable Transfers, of the Property which was of NivenNew York Supreme Court · 1899
3Cited by4 opinions
- In re a Refund of a Portion of the Transfer Tax Upon the Estate of WilletsNew York Surrogate's Court · 1906
- People ex rel. Whitney v. LoughmanAppellate Division of the Supreme Court of the State of New York · 1929
- In re Ely's EstateNew York Surrogate's Court · 1913
- In re Picot's EstateUtah Supreme Court · 1919