In re the Appraisal of the Estate of Arnot
Appellate Division of the Supreme Court of the State of New York
Appeal by William Sohmer, Comptroller of the State of New York, from a decree of the Surrogate’s Court of the county of Chemung, entered in said Surrogate’s Court on the 11th day of March, 1911, affirming a prior order of said court and adjudging certain transfers of ,. property to the Amot Art Gallery not taxable.
1Opinion of the Court
Betts, J.:
Matthias H. Amot, a wealthy resident of the city of Elmira, Chemung county, died February 15, 1910, testate. He left various bequests and devises to relatives, friends, individuals and corporations. Proceedings were had in the Surrogate’s Court in the usual manner to fix the amount of the transfer tax on said transfers of property due to the State: The surrogate held that certain devises, bequests and transfers by his will to a corporation to be formed known as the Arnot Art Gallery were not taxable (71 Mise. Eep. 390), and from that decision this appeal has been taken by the…
2Cases cited5 opinions
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
- In re the Appraisal under the Transfer Acts of the Property of MosesAppellate Division of the Supreme Court of the State of New York · 1910
- In Re the Transfer Tax Upon the Estate of MergentimeNew York Court of Appeals · 1909
- In re the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of MergentimeAppellate Division of the Supreme Court of the State of New York · 1908
- In re the Appraisal of the Estate of MooreNew York Surrogate's Court · 1910
3Cited by7 opinions
- In Re the Transfer Tax Upon the Estate of De PeysterNew York Court of Appeals · 1914
- In re the Construction of the Will of EversonAppellate Division of the Supreme Court of the State of New York · 1944
- Board of Trustees, Nprt. Pub. Lib. v. City of Nprt.Court of Appeals of Kentucky (pre-1976) · 1945
- In re the Transfer Tax Appraisal of the Estate of SaundersNew York Surrogate's Court · 1912
- In re the Appraisal for Transfer Tax of the Estate of BurnhamNew York Surrogate's Court · 1920
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