In re the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of Garland
Appellate Division of the Supreme Court of the State of New York
Appeal by Nathan L. Miller, Comptroller of ‘ the State of New York, from a decree of the Surrogate’s Court of the county of Monroe, entered in said Surrogate’s Court on the 3d day of July, 1903, affirming an order theretofore entered in said Surrogate’s Court in this proceeding, which determined that certain property passing under the will of John Garland, deceased, was not subject to a transfer tax.
1Opinion of the Court
Williams, J.:
The decree should be reversed and the surrogate directed to make a decree imposing the tax.
By the will of John Garland a legacy was given to an uncle valued by the appraiser at $337, and other property was given to the wife or widow valued at $500. The legacy to the uncle, if taxable at all, was at the rate of five per cent, amounting to $16.85. Whether so taxable or not is the matter involved in this appeal.
The provisions of the statute in force at the time of decedent’s death on July 11, 1899, bearing upon this question are sections 220, 221 and 242 of chapter 908 of the Laws…
2Cases cited1 opinion
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
3Cited by1 opinion
- In re the Appraisal under the Transfer Tax Law of the Estate of McMurrayAppellate Division of the Supreme Court of the State of New York · 1904