In re the Reappraisal under the Transfer Tax Act of the Estate of Smith
Appellate Division of the Supreme Court of the State of New York
Appeal by John J. Connelly, executor, etc., of Elizabeth H. Smith, deceased, from an order of the Supreme Court, made, at the Hew York Special Term and entered in the office of the clerk of the county of -Hew York on the 8th day of Hovember, 1901, affirming an order theretofore entered in the proceeding confirming the report of an appraiser, reappraising. the property of the said Elizabeth H. Smith, deceased, subject to taxation.
1Opinion of the Court
Ingraham, J.;
The testatrix died in the month of March, 1897, a resident of this State, owning 1,382 shares of stock in kthe Barrett Manufacturing Oompany, a corporation organized under the laws of the State of West Virginia, having its principal place of business at Philadelphia, Penn. In a proceeding to appraise the property of the testatrix subject to the transfer tax, the stock of this corporation was valued at $70,000, and an order of the surrogate was entered on the 16th of November, 1897, determining that to be the value of the said stock and fixing the transfer tax thereon. On October…
2Cited by4 opinions
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
- In re the Appraisal of the Estate of CurticeAppellate Division of the Supreme Court of the State of New York · 1906
- In re the Transfer Tax Upon the Estate of McMullenNew York Surrogate's Court · 1915
- In re Bach's EstateNew York Surrogate's Court · 1911