In re the Taxation of the Estate of Miller
Appellate Division of the Supreme Court of the State of New York
Appeal by Gertrude B. Miller from an order of the Surrogate’s Court of the county of Dutchess, entered in said Surrogate’s Court on the 27th day of March, 1902, fixing a transfer tax upon 2,000 shares of stock mentioned in the 2d clause of the will of the decedent.
1Opinion of the Court
Goodrich, P. J.:
The surrogate of Dutchess county made an order adjudging that a transfer of stock in an Illinois corporation by the testator, Charles Miller, to Gertrude B. Tefft was made in contemplation of his death, and that the stock or its equivalent is subject to the payment of the tax imposed by section 220 of the Tax Law (Laws of 1896, chap. 908, as amd. by Laws of 1897, chap. 284), under the 3d subsection, reading: “ 3. When the transfer is of property made by a resident or by a nonresident, when such nonresident’s property is within this State, by deed, grant, bargain, sale or gift…
2Cases cited11 opinions
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- Johnston v. . SpicerNew York Court of Appeals · 1887
- Hollingsworth Magniac v. ThompsonSupreme Court of the United States · 1833
- In Re the Estate of GreenNew York Court of Appeals · 1897
6 more not listed; retrieve them via the Exa API.
3Cited by23 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 Tranfer Tax upon the Estate of VanderbiltAppellate Division of the Supreme Court of the State of New York · 1918
- In re Irving Trust Co.Appellate Division of the Supreme Court of the State of New York · 1940
- In re the Transfer Tax upon the Estate of CochraneNew York Surrogate's Court · 1921
- Newton v. JayAppellate Division of the Supreme Court of the State of New York · 1905
18 more not listed; retrieve them via the Exa API.