In re the Appraisal under the Act Relating to Taxable Transfers of Property of the Estate of Preston
Appellate Division of the Supreme Court of the State of New York
Appeal by Mathan L. Miller, as Comptroller of the State of Mew York, from an order of the Surrogate’s Court of Kings county, ■entered in said Surrogate’s Court on the 3d day of March,. 1902, vacating an order theretofore entered in the proceeding upon the report of the appraiser appointed under the Taxable Transfer Act, ■and remitting said report to the appraiser for correction.
1Opinion of the Court
Woodward, J.:
Mary Preston, a legal resident of the State of New Jersey, died at her home in Newark, April 21, 1900, possessed of twenty-nine bonds and mortgages, the latter covering certain real estate in the county of Kings. It is not disputed that the bonds and mortgages were actually in the State of New Jersey at the time of Mary Preston’s death, or that they were habitually retained there, and there is no suggestion that there was any bad faith in the matter, but it is urged that these bonds, being secured by mortgages upon real estate in the county of Kings, represented an interest in…
2Cases cited3 opinions
- New Orleans v. StempelSupreme Court of the United States · 1899
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
3Cited by4 opinions
- In re the Transfer Tax upon the Exercise of the Power of Appointment Conferred by the Last Will & Testament of FearingAppellate Division of the Supreme Court of the State of New York · 1910
- In re Fearing's EstateAppellate Division of the Supreme Court of the State of New York · 1910
- In re the Transfer Tax upon the Estate of LowellAppellate Division of the Supreme Court of the State of New York · 1924
- In re the Transfer Tax Upon the Estate of GordonAppellate Division of the Supreme Court of the State of New York · 1906