Legal Opinion
In re the Estate of Harris
New York Surrogate's Court
Decided July 30, 1928PublishedCited by 3 opinions
1Opinion of the Court
Foley, S.
This appeal is taken by the beneficiaries of a trust, individually, and by the trustee from the order assessing the transfer tax on property passing under a deed of trust upon the following grounds: (1) That the property passing under the deed of trust has been taxed as of May 12, 1924, the date of death of the decedent, and not as of January 14, 1901, the date of the trust deed; (2) that the trust deed constituted an absolute transfer on January 14, 1901, and that the transfer should be taxed as of that date; (3) that the order assesses the tax on the property passing under the deed…
2Cases cited10 opinions
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- In Re the Transfer Tax Upon the Estate of KeeneyNew York Court of Appeals · 1909
- In Re the Transfer Tax Upon the Estate of SchmidlappNew York Court of Appeals · 1923
- In re the Transfer Tax on Estate Conveyed in Trust for His Own Benefit of CraigAppellate Division of the Supreme Court of the State of New York · 1904
- In Re the Appraisal, Under the Transfer Tax Act of the Estate of CraigNew York Court of Appeals · 1905
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3Cited by3 opinions
- Cahn v. CalvertTexas Supreme Court · 1959
- In re the Appraisement of the Estate of WhittierAppellate Division of the Supreme Court of the State of New York · 1939
- Kohr's Estate v. BoardmanMontana Supreme Court · 1948