In re the Appraisal under the Transfer Tax Act of the Property of Clinch
Appellate Division of the Supreme Court of the State of New York
Appeal by Cornelia Stewart Merillon, as substituted trustee under the will of Robert T. Clinch, deceased, from so much of an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 11th day of July, 1904, as affirms an order entered in this proceeding on the 20th day of April, 1903, assessing a transfer tax upon the estate of said deceased.
1Opinion of the Court
McLaughlin, J.:
This is a transfer tax proceeding, and the facts, so far as material, are as follows: On the 12th day of April, 1899, Robert T. Clinch died at Paris, France, being then a resident of that city; he left a last will and testament, which, on the 23d of February, 1900, was admitted to probate by the Surrogate’s Court of the county of New York, and letters testamentary were, on the thirtieth of April following, issued to the executor therein named; all the property which he owned or in which he had any interest in the State of New York at the time of his death was such as came to…
2Cases cited5 opinions
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- In re PhippsNew York Supreme Court · 1894
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of ZefitaNew York Court of Appeals · 1901
- In re the Appraisal Under the Transfer Tax Act of the Property of ZefitaAppellate Division of the Supreme Court of the State of New York · 1899
- In re the Appraisal, under the Act in Relation to Taxable Transfers of Property, of the Property of HuberAppellate Division of the Supreme Court of the State of New York · 1903
3Cited by4 opinions
- In Re the Transfer Tax Upon the Estate of HazardNew York Court of Appeals · 1920
- In re the Appraisal of the Estate of HazardAppellate Division of the Supreme Court of the State of New York · 1919
- In Re the Estate of RothchildIdaho Supreme Court · 1929
- In re the Estate of LawtonNew York Surrogate's Court · 1930