In re the Transfer Tax upon the Estate McMullen
Appellate Division of the Supreme Court of the State of New York
Appeal by Bankers’ Trust Company of the City of New York, as executor, etc., from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 5th day of March, 1921, affirming a prior order fixing the transfer tax on the estate of Lena McMullen, deceased.
1Opinion of the Court
Greenbaum, J.:
The record discloses that one Lena McMullen died on May-20, 1919, a resident of the State of Connecticut, leaving a will which was probated in that State; that at the time of her death she was the owner of 500 shares of the preferred stock of the Atlantic Gulf and Pacific Company, a corporation organized under the laws of West Virginia, which was engaged in the business of dredging; that the appraiser appointed by one of the surrogates of the county of"-New York reported that the 500 shares of stock above mentioned constituted an item of property which was taxable under the Tax…
2Cases cited17 opinions
- Gibbons v. MahonSupreme Court of the United States · 1890
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- Humphreys v. McKissockSupreme Court of the United States · 1891
- Plimpton v. . BigelowNew York Court of Appeals · 1883
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
12 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Tyler v. Dane CountyDistrict Court, W.D. Wisconsin · 1923
- Sweet v. Department of TaxationWisconsin Supreme Court · 1955
- Estate of ShepardWisconsin Supreme Court · 1924
- In re the Estate of WilsonNew York Surrogate's Court · 1931
- In Re the Transfer Tax Upon the Estate of GatesNew York Court of Appeals · 1926
4 more not listed; retrieve them via the Exa API.