In re the Transfer Tax upon the Estate of Costello
Appellate Division of the Supreme Court of the State of New York
. Appeal in the first above-entitled proceeding by William C. Wilson, as Comptroller of the State of Mew York, from-a decree of the Surrogate’s Court of the county of Kings, entered in said Surrogate’s Court on the 19th day of March,, 1906, declaring the estate of Mary .Costello, deceased, to be exempt-from a transfer tax. Appeal in- the second above-entitled proceeding by William C. Wilson, as Comptroller, etc., from an order entered in said Surrogate’s.
Read the full summary
. Appeal in the first above-entitled proceeding by William C. Wilson, as Comptroller of the State of Mew York, from-a decree of the Surrogate’s Court of the county of Kings, entered in said Surrogate’s Court on the 19th day of March,, 1906, declaring the estate of Mary .Costello, deceased, to be exempt-from a transfer tax. Appeal in- the second above-entitled proceeding by William C. Wilson, as Comptroller, etc., from an order entered in said Surrogate’s. Court on the 18th day of April, 1906, affirming said decree of March 19, 1906
1Opinion of the Court
Hooker, J.:
The first of these ajipeals is from an order of the Surrogate’s Court declaring the estate of the deceased to be exempt from payment of a transfer tax. The second appeal is from an order of the Surrogate’s Court affirming the order from which the first appeal is' directly taken. The merits of this controversy are with the Comptroller, the appellant. The same question was argued and decided in Matter of Mock (113 App. Div. 913), and our decision in that case must control here.. The order of exemption should,, therefore, be reversed on the authority of that case.
The principal…
2Cases cited2 opinions
- Kelsey v. ChurchAppellate Division of the Supreme Court of the State of New York · 1906
- In re the Transfer Tax upon the Estate of MockAppellate Division of the Supreme Court of the State of New York · 1906
3Cited by1 opinion
- In re the Estate of BraloffAppellate Division of the Supreme Court of the State of New York · 1955