Legal Opinion

In re the Transfer Tax upon the Estate of Beyer

Appellate Division of the Supreme Court of the State of New York

Decided February 6, 1920PublishedCited by 6 opinions

Appeal by Emma Beyer from an order of the Surrogate’s Court of the county of New York, entered in the office of the ■clerk of said court on the 23d day of June, 1919, affirming an order fixing and assessing the tax upon the transfer of the property of the decedent under the law in relation to taxable transfers of property.

1Opinion of the Court

Smith, J.:

Leopold Beyer died on September 16, 1918. He left an estate valued at about $230,000. At the time of his death he was the owner of 1,000 shares of stock and $14,000 face value of the bonds of the Consolidated Gas Company. He left a son to whom he gave some property, and the wife of that son to whom he gave more property at his death, and a grandson, in addition to Elizabeth Beyer, his wife, to whom he gave a life estate in about $150,000, and Emma Beyer a daughter, who nad a remainder life estate after the death of his wife.

Emma Beyer was, at the time of these proceedings, about *803fort…

2Cases cited10 opinions

In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
In Re the Transfer Tax Upon the Estate of KeeneyNew York Court of Appeals · 1909
In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
In re the Appraisal of the Property of ThorneAppellate Division of the Supreme Court of the State of New York · 1899
In re Estate of SpauldingAppellate Division of the Supreme Court of the State of New York · 1900

5 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

In re the Appraisal of the Property of the Estate of WadsworthAppellate Division of the Supreme Court of the State of New York · 1921
In re the Transfer Tax upon the Estate of BairdAppellate Division of the Supreme Court of the State of New York · 1927
In re the Estate of FitzgeraldNew York Surrogate's Court · 1930
In re the Estate of ReiersonNew York Surrogate's Court · 1938
In re the Appraisal of the Estate of ZabriskieAppellate Division of the Supreme Court of the State of New York · 1935

1 more not listed; retrieve them via the Exa API.