In re the Appraisal of the Property of Baker
Appellate Division of the Supreme Court of the State of New York
Appeal by Nathan L. Miller, Comptroller of the State of New York, from a decree of the Surrogate’s Court of Monroe county, entered in said Surrogate’s Court on the 16th day of February, 1903, determining the transfer tax upon the estate of Henry B. Baker, deceased. On the 11th day of January, 1900, the respondent, whose maiden name was Dora H. Johnston, was married to the decedent, Henry B. Baker.
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Appeal by Nathan L. Miller, Comptroller of the State of New York, from a decree of the Surrogate’s Court of Monroe county, entered in said Surrogate’s Court on the 16th day of February, 1903, determining the transfer tax upon the estate of Henry B. Baker, deceased. On the 11th day of January, 1900, the respondent, whose maiden name was Dora H. Johnston, was married to the decedent, Henry B. Baker. Prior to such marriage and on the 24th day of November, 1899, the parties entered into an ante-nuptial contract in writing, by the terms of which the decedent, in consideration of such contemplated…
1Opinion of the Court
Adams, P. J.:
It is conceded that the decedent was a resident of this State, and the only question involved in this appeal is the construction to be given to subdivision 3 of section 220 of the General Tax Law (Laws of 1896, chap. 908, as amd. by Laws of 1897, chap. 284), which provides for the imposition of a transfer tax, “ when the transfer is of property made by a resident * * * by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor or donor, or intended to take effect in possession or enjoyment at or after such death.”
It will doubtless be conceded…
2Cases cited9 opinions
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- Johnston v. . SpicerNew York Court of Appeals · 1887
- Hegeman v. . MoonNew York Court of Appeals · 1892
- In re the Taxation of the Estate of MillerAppellate Division of the Supreme Court of the State of New York · 1902
4 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- Shwab v. DoyleCourt of Appeals for the Sixth Circuit · 1920
- Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- In Re the Appraisal Under the Transfer Tax Act of the Estate of KiddNew York Court of Appeals · 1907
- In Re Thompson's EstateUtah Supreme Court · 1927
50 more not listed; retrieve them via the Exa API.