In Re the Transfer Tax Upon the Estate of Martin
New York Court of Appeals
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 15, 1916, which reversed a decree of the New York County Surrogate’s Court adjudging that Frederick T. Martin was not, at the time of his death, a resident of the state of New York, and that his estate is not subject to taxation under the Transfer Tax Law of the state of New York.
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Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 15, 1916, which reversed a decree of the New York County Surrogate’s Court adjudging that Frederick T. Martin was not, at the time of his death, a resident of the state of New York, and that his estate is not subject to taxation under the Transfer Tax Law of the state of New York. The following question was certified: “Is the intangible property belonging to the estate of the decedent subject to taxation under the Transfer Tax Law upon a proper interpretation of…
1Opinion of the Court
Appeal dismissed, with costs, on the ground that the question certified involves the determination of a question of fact. (217 N. Y. 601.)
Concur: Willard Bartlett, Oh. J.,Hiscook, Chase, Cuddeback, Hogan, Oardozo and Pound, JJ.
2Cases cited1 opinion
- Palmer v. . the State of New YorkNew York Court of Appeals · 1916
3Cited by1 opinion
- Pignatelli v. PignatelliNew York Supreme Court · 1938