In re Estate of Crerar
Appellate Division of the Supreme Court of the State of New York
Appeal by Herman Williams and Huntington W. Jackson, executors, etc., of John Crerar, deceased, from an order, of the Surrogate’s Court of the county of Hew York, entered in said Surrogate’s Court on the 29th day of May, 1900, denying their motion to dismiss proceedings begun by the comptroller to appraise the property of the decedent under the Inheritance Tax Law, and also from an order entered in said Surrogate’s Court on the 29th day of May, 1900, amending an order of…
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Appeal by Herman Williams and Huntington W. Jackson, executors, etc., of John Crerar, deceased, from an order, of the Surrogate’s Court of the county of Hew York, entered in said Surrogate’s Court on the 29th day of May, 1900, denying their motion to dismiss proceedings begun by the comptroller to appraise the property of the decedent under the Inheritance Tax Law, and also from an order entered in said Surrogate’s Court on the 29th day of May, 1900, amending an order of December 19, 1892, assessing a transfer tax, except from so much of said order as denied the application of the comptroller…
1Opinion of the Court
Hatch, J.:
John Crerar, a resident of Chicago, died in that city on October 19, 1889. He owned real property in this State, situate in the city of Hew York, known and designated in this proceeding as 91 John *480street. He also owned personal property, shown by the executors’ inventory filed in January, 1890, in the Probate Court of Coolc County, Illinois, consisting of cash balances in banks in the city of Hew York, amounting to about. $7,500; stocks in Hew York corporations, amounting to about $235,000 ; and an interest in the firm of Morris K. Jessup & Co. The stock certificates and securities…
2Cases cited2 opinions
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- In re the Reappraisal under the Transfer Tax Act of the Estate of SmithAppellate Division of the Supreme Court of the State of New York · 1899
3Cited by14 opinions
- In re SillimanAppellate Division of the Supreme Court of the State of New York · 1903
- In re the Transfer Tax upon the Estate of PutnamAppellate Division of the Supreme Court of the State of New York · 1927
- Lockwood v. WalshNew Jersey Superior Court Appellate Division · 1946
- In re the Appraisal, Under the Transfer Tax Acts of the Property of SillimanNew York Surrogate's Court · 1902
- In re the Appraisal under an Act Relating to Taxable Transfers of the Property of EarleAppellate Division of the Supreme Court of the State of New York · 1902
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