In Re the Transfer Tax Upon the Estate of Sherman
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered July 2, 1917, which reversed an order of the Otsego County Surrogate’s Court fixing the transfer tax upon the estate of Frederick T. Sherman, deceased.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered July 2, 1917, which reversed an order of the Otsego County Surrogate’s Court fixing the transfer tax upon the estate of Frederick T. Sherman, deceased. On the appraisal of this estate for taxation under the Transfer Tax Act, the executors, appellants herein, claimed that the amount of the Federal tax, $3,649.45, paid by them to the United States under the Federal Revenue Act of September 8, 1916, title 2, entitled “ Estate Tax,” sections 200-212, should be allowed as a deduction. This…
1Opinion of the Court
Order affirmed, with costs; no opinion.
Concur: Hiscock, Ch. J., Chase, Cuddeback, Cardozo, McLaughlin, Crane and Andrews, JJ.
2Cited by25 opinions
- In Re Estate of MillerCalifornia Supreme Court · 1921
- Kirkpatrick's EstateSupreme Court of Pennsylvania · 1922
- In Re the Accounting of Del DragoNew York Court of Appeals · 1941
- Bingham's Administrator v. CommonwealthCourt of Appeals of Kentucky · 1922
- In re Fish's EstateMichigan Supreme Court · 1922
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