Legal Opinion
In re Assessing & Determining the Transfer Tax on the Estate of Irish
New York Surrogate's Court
Decided August 15, 1899Published
Appeal by the executors from the assessment and determination of the transfer tax.
1Opinion of the Court
Davie, S.
This is an appeal by the executors from the assessment and determination of the transfer tax to which this estate is liable.
The war revenue tax paid by the executors was $1,856, and it is claimed that this sum should be deducted in ascertaining the taxable value of the estate under the State law.
This question has been decided by the surrogate of Erie county adversely to the contention of the executors. Matter of Becker, 26 Misc. 633.
In determining the taxable value of estates under the Transfer Act, debts, commissions and expenses of administration are • to be deducted before…
2Cases cited7 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Grenada County Supervisors v. BrogdenSupreme Court of the United States · 1884
- Scholey v. RewSupreme Court of the United States · 1875
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- In Re the Appraisal for Taxation of the Estate of MerriamNew York Court of Appeals · 1894
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