In re the Transfer Tax Upon the Estate of Vanderbilt
Appellate Division of the Supreme Court of the State of New York
Cboss-appeals by Erastus C. Knight, as Comptroller of the State of New York, and by Albert G. Vanderbilt individually, and William K. Vanderbilt and others, as executors, etc.,. of Cornelius Vanderbilt, deceased, from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 16th day of May, 1901, affirming upon appeal an order theretofore entered in the proceeding confirming the report of the appraiser and fixing the amount of the…
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Cboss-appeals by Erastus C. Knight, as Comptroller of the State of New York, and by Albert G. Vanderbilt individually, and William K. Vanderbilt and others, as executors, etc.,. of Cornelius Vanderbilt, deceased, from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 16th day of May, 1901, affirming upon appeal an order theretofore entered in the proceeding confirming the report of the appraiser and fixing the amount of the transfer tax upon the estate of Cornelius Vanderbilt, deceased.
1Opinion of the Court
Patterson, J.:
These are cross-appeals from an order of the Surrogate’s Court in in the county of New York, fixing the amount of tax payable upon transfers of interests passing Under the will of the late Cornelius Vanderbilt. The Comptroller of the State of New York appeals from the failure, neglect and refusal of the surrogate to fix the tax on certain interests in remainder created by the testator, and also from the failure, neglect and refusal to fix the tax upon legacies to charitable corporations. The executors of the will appeal from the surrogate’s refusal to allow, by way of reduction…
2Cases cited5 opinions
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of HuntingtonNew York Court of Appeals · 1901
- In re the Appraisal of the Estate of GihonAppellate Division of the Supreme Court of the State of New York · 1901
3Cited by6 opinions
- Shriners Hospitals for Crippled Children v. EmrieSupreme Court of Missouri · 1961
- In re the Estate of O'DonohueNew York Surrogate's Court · 1920
- In re the Estate of CarlisleNew York Surrogate's Court · 1989
- In re the Appraisal of the Transfer Tax on the Estate of PlumNew York Surrogate's Court · 1902
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
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