In re Transfer Tax Upon the Estate of Cory
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 3d day of October, 1916, affirming a prior order fixing a transfer tax.
1Opinion of the Court
Scott, J.:
This is an appeal by the State Comptroller from an order of one of the surrogates of New York county finally assessing the tax payable under the Transfer Tax Law upon the estate of the above named decedent.
The question raised by the appeal has to do with the valuation to be placed upon five hundred shares of stock in the corporation of Chas. Cory & Son, Inc., which were owned by the testator at his death, and which were transferred by his executor to the appellant John M. Cory at an arbitrary valuation agreed upon by said decedent and said John M. Cory during the lifetime of the…
2Cases cited3 opinions
- In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Appraisal Under the Transfer Tax Act of the Estate of KiddNew York Court of Appeals · 1907
- Logan v. WhitleyAppellate Division of the Supreme Court of the State of New York · 1908
3Cited by14 opinions
- McLure AppealSupreme Court of Pennsylvania · 1943
- In Re the Estate of HowellNew York Court of Appeals · 1931
- In Re the Transfer Tax Upon the Estate of FieuxNew York Court of Appeals · 1925
- In re the Estate of GalewitzNew York Surrogate's Court · 1954
- In re the Estate of GalewitzAppellate Division of the Supreme Court of the State of New York · 1957
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