Legal Opinion
In re the Estate of Halle
New York Surrogate's Court
Decided June 15, 1918PublishedCited by 4 opinions
Appeal from an order assessing the transfer tax.
1Opinion of the Court
Fowler, S.
While the notice of appeal enumerates four separate points, it really raises hut one question: Did the firm of Halle & Stieglitz, of which the decedent *662was a member, have a good-will! and, if so, did the decedent’s interest in snch good-will constitute a taxable transfer! The determination of this question requires an examination of the articles of copartnership and a consideration of the nature of the business transacted by the firm.
The decedent died on the 30th of November, 1916. The firm of Halle & Stieglitz was engaged in business in this city as stockbrokers, and the decedent…
2Cases cited3 opinions
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- In re Transfer Tax Upon the Estate of CoryAppellate Division of the Supreme Court of the State of New York · 1917
- In Re the Transfer Tax Upon the Estate of CoryNew York Court of Appeals · 1917
3Cited by4 opinions
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
- In re the Accounting of Chase Manhattan BankNew York Surrogate's Court · 1961
- In re the Judicial Settlement of the Account of Proceedings of BrownAppellate Division of the Supreme Court of the State of New York · 1925
- In re the Judicial Settlement of the Account of BrownNew York Surrogate's Court · 1924