Legal Opinion
In re the Transfer Tax Upon the Estate of Watson
New York Surrogate's Court
Decided July 15, 1918PublishedCited by 4 opinions
Appeal from an order fixing and assessing the transfer tax.
1Opinion of the Court
Cohalan, S.
The decedent died on the 18th day of August, 1917, leaving a gross estate amounting to $492,803.85. Of this sum $232,593.72 consisted of *213investment securities. The decedent was assessed and paid taxes on his personal property in the sum of $30,000 for several years prior to October 1, 1914, but had not paid personal taxes from that time to the date of his death. None of these securities of which the testator died possessed was stamped pursuant to the provisions of the Tax Law. In Ms report the appraiser has classified the securities in the following manner: Under paragraph 7 he has…
2Cases cited6 opinions
- Cotting v. Kansas City Stock Yards Co.Supreme Court of the United States · 1901
- United States v. PerkinsSupreme Court of the United States · 1896
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- 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 PellNew York Court of Appeals · 1902
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In re the Transfer Tax upon the Estate of SheppardAppellate Division of the Supreme Court of the State of New York · 1919
- In re the Transfer Tax upon the Estate of WatsonAppellate Division of the Supreme Court of the State of New York · 1919
- In re the Estate of LowellNew York Surrogate's Court · 1923
- In re the Estate of WrightNew York Surrogate's Court · 1918