In re the Appraisal for Taxation of the Estate of Daly
New York Surrogate's Court
Petition by tlie New York Botanical Garden for modification of decree heretofore entered, assessing and fixing a tax on the estate of said deceased. The material facts appear in the opinion.
1Opinion of the Court
Petty, S.
— A decree was entered in the above-entitled matter on July 3, 1900, fixing, among other things, the value of the interests given by the will of said deceased to the New York Botanical Garden at $34,500.39, and the tax thereon at $1,725.02.
This was after the usual appraisal and report, and the proceeding was in all respects regular and according to law, up to and including the entry of the tax decree. The appraiser gave the usual notice to all persons- interested in said estate, including this petitioner, of the time and place of his sitting to appraise said estate for taxation. The…
2Cases cited7 opinions
- Boughton v. . FlintNew York Court of Appeals · 1878
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- Matter of HendersonNew York Court of Appeals · 1898
- Matter of FlynnNew York Court of Appeals · 1892
- Matter of Estate of WolfeNew York Court of Appeals · 1893
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