In Re the Appraisal of the Estate of Corbett
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered November 20, 1900, which reversed a decree of the Washington County Surrogate’s Court revoking a tax previously imposed upon the interest of Ellen Corbett and James Corbett in the estate of James F. Corbett, deceased. The facts, so far. as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered November 20, 1900, which reversed a decree of the Washington County Surrogate’s Court revoking a tax previously imposed upon the interest of Ellen Corbett and James Corbett in the estate of James F. Corbett, deceased. The facts, so far. as material, are stated in the opinion. The order of the Appellate Division reversing the decree of the surrogate and subjecting the shares of the brother and sister to a tax was erroneous, because those shares together did not amount to $10,000, and…
1Opinion of the Court
Parker, Ch. J.
The appraisal of the estate of James F. Corbett discloses that the amount of the personal estate for final distribution is $11,880.69, of which aifionnt, under the Statute of Distributions, a brother and sister are each entitled to one-tliird, while two nieces are entitled equally to the remaining third. Under the statute relating to taxable transfers a tax of five per cent was imposed upon the share of each niece, which is not questioned. A tax of one per cent was imposed upon each of the shares of the brother and-sister*, but this tax is challenged on this review upon the…
2Cases cited3 opinions
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Appeal From the Assessment of Taxes Upon the Legatees, Under the Will of CagerNew York Court of Appeals · 1888
- In Re the Estate of HoweNew York Court of Appeals · 1889
3Cited by14 opinions
- In Re the Transfer Tax Upon the Estate of ZborowskiNew York Court of Appeals · 1914
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CostelloNew York Court of Appeals · 1907
- People v. KoenigSupreme Court of Colorado · 1906
- In re the Appraisal for Taxation of the Estate of ConklinNew York Surrogate's Court · 1903
- Harris Automatic Press Co. v. Demarest Pattern Co.Appellate Terms of the Supreme Court of New York · 1905
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