Legal Opinion
In re the Transfer Tax upon the Estate of Lowell
Appellate Division of the Supreme Court of the State of New York
Decided February 21, 1924PublishedCited by 1 opinion
1Opinion of the Court
Dowling, J.:
Cornelia Prime Lowell died on January 17, 1922, at the city of Boston in the Commonwealth of Massachusetts, whereof she was a resident. She left a last will and testament, in which the appellants were named as executors, together with Frederick E. Lowell. The will was duly admitted to probate by the Probate Court of Suffolk county, Mass., and letters testamentary were issued to appellants and to Lowell, the latter resigning as executor on June 1, 1922.
The deceased left no real property in the State of New York, but among the assets of her estate were shares of stock of certain…
2Cases cited8 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- In Re the Appraisal Under the Transfer Tax Act of the Estate of GordonNew York Court of Appeals · 1906
- In Re the Transfer Tax Upon the Estate of FearingNew York Court of Appeals · 1911
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3Cited by1 opinion
- Totten v. United States Lines Co.District Court, S.D. New York · 1936