Legal Opinion

In re the Transfer Tax upon the Estate of Michael Paterno

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

Decided March 22, 1918PublishedCited by 3 opinions

Appeal by Maria G. Paterno and others, as executors, from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 22d day of November, 1917, and “ from so much of said order and decree as dismissed the appeal of said executors to the surrogate of New York county, from the order and decree entered herein on or about the 22d day of August, 1917, fixing the transfer tax upon the property of said decedent.”

1Opinion of the Court

Shearn, J.:

The decree appealed from recites an appraisement of the property of the decedent and a determination of the transfer tax and adjudges that the estate’s appeal “ is hereby sustained as to the valuation of the stock of Paterno & Son Contracting Company, and that the order affixing the tax herein be and the same is hereby reversed, and that the appraiser’s report be and is hereby remitted to him for the purpose of correcting the value of the seventeen (17) shares of stock held by decedent in Paterno & Son Contracting Company,” and further adjudges “ that the appeal in all other…

2Cases cited1 opinion

  1. In re the Transfer Tax upon the Estate of GibertAppellate Division of the Supreme Court of the State of New York · 1917

3Cited by3 opinions

  1. In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
  2. In re the Estate of LowellNew York Surrogate's Court · 1923
  3. In re the Estate of ConnellyNew York Surrogate's Court · 1934

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API