In re the Transfer Tax on the Estate of Austin
New York Surrogate's Court
Proceedings on an appeal from an order assessing a transfer tax.
1Opinion of the Court
Schulz, S.
This is an appeal by the comptroller of the state of New York from an order fixing the value of property subject to the tax imposed by the act relating to taxable transfers and the tax to which the said transfers are liable upon the ground that the order appealed from fails to incorporate therein the tax imposed by section 221-b of the Tax Law as amended by chapter 700 of the Laws of 1917.
At the time when the order was made and the appeal taken, the section in question had been held to be unconstitutional. Matter of Watson, 186 App. Div. 48. The determination of this appeal was…
2Cases cited18 opinions
- People, Ex Rel. Wood v. . LacombeNew York Court of Appeals · 1885
- Matter of MeyerNew York Court of Appeals · 1913
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- Metcalfe v. . Union Trust Co.New York Court of Appeals · 1905
- President of the Manhattan Co. v. KaldenbergNew York Court of Appeals · 1900
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3Cited by6 opinions
- People v. CubiottiRochester City Court · 1956
- In re the Transfer Tax upon the Estate of KolbNew York Surrogate's Court · 1921
- People v. MalinauskasNew York Court of Special Session · 1952
- County of Rockland v. KolbNew York Supreme Court · 1977
- In re the Estate of WilleNew York Surrogate's Court · 1920
1 more not listed; retrieve them via the Exa API.