In re the Appraisal Under the Act in Relation To Taxable Transfers of Property of Glendinning
Appellate Division of the Supreme Court of the State of New York
Appeal by Ellen E. Glendinning and others, as executors, etc., of Robert Glendinning, deceased, from an order of the Surrogate’s ■Court of the county of Mew York, entered in said.Surrogate’s Court ■on the 20th day of Movember, 1901, affirming upon appeal an order ■of- the Surrogate’s Court, entered upon the report of an appraiser, fixing and assessing the tax upon the transfer of the property of the decedent.
1Opinion of the Court
Van Brunt, P. J.:
The single question to be determined upon this appeal is whether a seat or membership in the Mew York Stock Exchange of a non. resident of this-State is taxable under the law in relation to taxable transfers. This depends entirely upon whether such a seat in the Mew York Stock Exchange is to be considered as personal property. We do not think, in view of the decision of the Court of Appeals in People ex rel. Lemmon v. Feitner (167 N. Y. 1), that this question is open to discussion.
It is true that the appellants seem to rely upon this authority as sustaining their proposition.…
2Cases cited1 opinion
- People Ex Rel. Lemmon v. . FeitnerNew York Court of Appeals · 1901
3Cited by5 opinions
- In re Weidenfeld against KepplerAppellate 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 HellmanNew York Court of Appeals · 1903
- In re the Transfer Tax Estate of HellmanAppellate Division of the Supreme Court of the State of New York · 1902
- In re the Estate of DunNew York Surrogate's Court · 1903
- In re the Transfer Tax Estate of HellmanAppellate Division of the Supreme Court of the State of New York · 1902