Legal Opinion

In re the Appraisal for Taxation of the Estate of Page

New York Surrogate's Court

Decided November 15, 1902PublishedCited by 8 opinions

Appeal by the administrators from the order of the surrogate of Clinton county, confirming the report of the county treasurer, determining the value of the estate of decedent, and assessing the tax thereon.

1Opinion of the Court

Booth, S.

John Page died intestate at Champlain, N. Y., September 6, 1896, leaving surviving his widow and five children, all of age, to whom his property passes. His sons John H. Page and Philip J. Page were appointed administrators. Ho inventory of the estate was made.

*329The exemptions for the widow, specified in section 2713 of the Code, were not set apart to her. The appraisal by the county treasurer fixes the net value of the personal estate of decedent, after deducting debts, funeral expenses, and expenses of administration, at $10,199.51. Included in this sum was the household furniture of…

2Cases cited1 opinion

  1. Crawford v. NassoyAppellate Division of the Supreme Court of the State of New York · 1900

3Cited by8 opinions

  1. Kennedy v. McDougalCalifornia Supreme Court · 1910
  2. McDaniel v. ByrkettSupreme Court of Arkansas · 1915
  3. State ex rel. Pettit v. Probate CourtSupreme Court of Minnesota · 1917
  4. Fullbright v. BoardmanSupreme Court of Georgia · 1924
  5. People v. ForsythIllinois Supreme Court · 1916

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