In re the Appraisal of the Estate of Mills
Appellate Division of the Supreme Court of the State of New York
Appeal by John F. Mills, as sole executor, etc., of Maria F. Mills, ■deceased, from an order of the Surrogate’s Court of Westchester county, entered in said Surrogate’s Court on the 18th day of September, 1900, upon the report of an appraiser, assessing the transfer fax upon the estate of Maria F. Mills, deceased.
1Opinion of the Court
Silkman, S. :
This is an appeal from a decree dated June 13, 1900, entered upon the report of an appraiser assessing the transfer tax upon the succession of the estate of Maria F. Mills, deceased.
*556Maria F. Mills was the daughter of William P. Abendroth. The will of Mr. Abendroth directed the. sale of his real property, and it thus became in equity personalty.
His daughter, Mrs. Mills, under his will took a share in the proceeds of the realty.
She survived her father a few years, but died before an actual sale and conversion had taken place.
Mrs. Mills left a will by which her interest in her…
2Cases cited3 opinions
- Fisher v. . BantaNew York Court of Appeals · 1876
- In re SuttonAppellate Division of the Supreme Court of the State of New York · 1896
- In re the Appraisal under the Transfer Tax Acts of the Property of SuttonNew York Surrogate's Court · 1895
3Cited by3 opinions
- Haas v. HolmanOregon Supreme Court · 1933
- In re the Estate of WatsonNew York Surrogate's Court · 1923
- In re the Appraisal of the Estate of HullNew York Surrogate's Court · 1905