In re the Transfer Tax upon the Estate of Vivanti
Appellate Division of the Supreme Court of the State of New York
Appeal by Charles H. Gaus, as Comptroller of the State of New York, from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 30th day of June, 1909, .which modified an order entered in said court, on the 26th day of October, 1908, confirming the report of the appraiser herein and fixing the amount of the transfer tax. (See 63 Misc. Rep. 618.)
1Opinion of the Court
Dowling, J.:
This appeal from the order of the surrogate determining the amount of the tax to be imposed upon the decedent’s estate is taken upon two grounds: (1) That certain property located at Yokohama, Japan, was, in contemplation of law, personal property, and, therefore, taxable, and (2) that the value of the interest of decedent in the good will of the firm of Vivanti Brothers was erroneously fixed at $25,374, which was less than its real value; As to the first objection, it would seem clear, upon all the testimony, that the premises *282in' question were held, by decedent under a perpetual…
2Cited by10 opinions
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- Mercantile Tr. Co. of S.F. v. McDougaldCalifornia Supreme Court · 1911
- Macfadden v. JenkinsNorth Dakota Supreme Court · 1918
- Sessinghaus Milling Co. v. HanebrinkSupreme Court of Missouri · 1912
- In re the Accounting of Chase Manhattan BankNew York Surrogate's Court · 1961
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