In re the Transfer Tax upon the Estate of Martin
New York Surrogate's Court
1 Proceeding to fix transfer tax.
1Opinion of the Court
Fowler, S.—
This is a proceeding under the Transfer Tax Law. The decedent died in London, Eng., March 8, 1914. In this proceeding to fix the transfer tax, commenced upon the *287petition of the state comptroller, the Metropolitan Trust Company, executor under the testator’s will, contends that the intangible property belonging to the estate is tax exempt, for the reason that the decedent died domiciled1 abroad. The tangible property belonging to the decedent in this jurisdiction is less than $600 and consists of wearing apparel and personal effects, paintings, some books and house furnishings.
The…
2Cases cited11 opinions
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- Higgins v. StateIndiana Supreme Court · 1901
- United States Trust Co. v. HartAppellate Division of the Supreme Court of the State of New York · 1912
- Bass v. StateIndiana Supreme Court · 1894
- Southern Railway Co. v. StateIndiana Supreme Court · 1905
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3Cited by6 opinions
- In re the Probate of the Last Will & Testament of GahnNew York Surrogate's Court · 1920
- In re the Transfer Tax upon the Estate of NortonNew York Surrogate's Court · 1916
- O'Hora v. Tarby, New York County Courts1931
- In re Adjust the Transfer Tax upon the Estate of MorganNew York Surrogate's Court · 1916
- In re the Application for the Appointment of a Committee of the Person & Property of Beechwood, New York County Courts1931
1 more not listed; retrieve them via the Exa API.