Legal Opinion
In Re the Transfer Tax Upon the Estate of Kane
New York Court of Appeals
Decided December 6, 1927PublishedCited by 20 opinions
1Opinion of the Court
Cardozo, Ch. J.
John Kane was a partner in the firm of A. M. Hagen & Company, engaged in the manufacture of laundry machinery at Rochester. In February, 1908, the firm sold out to a New Jersey corporation, American Laundry Machinery Company. For his share of the partnership assets, Kane received 775 shares of common stock, of which 625 were issued in his own name and 150 in the joint names of John Kane and Zetta Kane, his wife. The shares were exchanged in 1909 for a like number of shares in a corporation of the same name organized in Ohio.
From then till 1920 the stock ownership remained the…
2Cases cited13 opinions
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- In Re the Final Accounting of Executors of AlbrechtNew York Court of Appeals · 1892
- In Re the Estate of BlumenthalNew York Court of Appeals · 1923
- West v. McCulloughAppellate Division of the Supreme Court of the State of New York · 1908
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Moskowitz v. MarrowNew York Court of Appeals · 1929
- In re the Accounting of PolizzoNew York Court of Appeals · 1955
- In re the Estate of LevinskyAppellate Division of the Supreme Court of the State of New York · 1965
- Blodgett v. Union & New Haven Trust Co.Supreme Court of Connecticut · 1930
- In re the Estate of SchlesingerNew York Surrogate's Court · 1959
15 more not listed; retrieve them via the Exa API.