Legal Opinion

In re the Appraisal of the Estate of Hogg

New York Surrogate's Court

Decided December 15, 1912Published

Appeal from an order confirming the report of an appraiser fixing and assessing the transfer tax.

1Opinion of the Court

Millard, S.

Charles B. Hogg died a resident of the county of Westchester, state of New York, on the 5th day of January, 1911, leaving a will which was thereafter admitted to probate by the Surrogate’s Court of the county of Westchester. A proceeding was thereafter commenced by the executors of his will for the assessment of the transfer tax upon his estate and upon the report of the appraiser, duly appointed, an order was made and entered on the 7th of July, 1911, fixing the transfer tax upon the property of the decedent.

This appeal is taken from two provisions of the order. (1) The appellants…

2Cases cited2 opinions

  1. Herzog v. . Title Guarantee Trust Co.New York Court of Appeals · 1903
  2. In re Jourdan's EstateNew York Surrogate's Court · 1910

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