Legal Opinion
Bausher v. Lynch
Appellate Division of the Supreme Court of the State of New York
Decided January 14, 1931PublishedCited by 1 opinion
1Opinion of the CourtHill, J.
This is a review of a determination of the State Tax Commission refusing to allow a deduction from the taxable income *487of the decedent’s estate for the year 1927. The deduction for which credit was claimed was the amount of the transfer tax upon contingent remainders which had been fixed by a “ temporary order determining the amount of said tax ” under section 230 (as amd. by Laws of 1925, chap. 144) of the Tax Law, and paid to the State Comptroller under section 241 (as amd. by Laws of 1927, chap. 402). The portion of section 230 which applies to the levying of this tax reads, “ * * * a tax…
2Cases cited7 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- Salomon v. State Tax Comm'n of NYSupreme Court of the United States · 1929
- In Re the Transfer Tax Upon the Estate of ZborowskiNew York Court of Appeals · 1914
- In Re the Transfer Tax Upon the Estate of WhiteNew York Court of Appeals · 1913
- In Re the Transfer Tax Upon the Estate of TerryNew York Court of Appeals · 1916
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Piller v. CommissionerUnited States Board of Tax Appeals · 1934