In re the Estate of Bliss
New York Surrogate's Court
Proceeding to settle intermediate account of executors.
1Opinion of the Court
Foley, S.
This is a motion by the executors to dismiss the objections to their intermediate account interposed by the state of Vermont through its commissioner of taxes. Two independent probate proceedings have been conducted, one in Vermont, the state of conceded domicile, the other in New York, where the largest part of the estate was located at the time of death. I am of the opinion that the motion must be granted.
The objections set forth that by the laws of Vermont a collateral inheritance tax is imposed on certain beneficiaries receiving a legacy in the estate of a resident of that state;…
2Cases cited15 opinions
- Wisconsin v. Pelican InsuranceSupreme Court of the United States · 1888
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- Tilt v. KelseySupreme Court of the United States · 1907
- Marshall v. . ShermanNew York Court of Appeals · 1895
- Despard v. . ChurchillNew York Court of Appeals · 1873
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3Cited by17 opinions
- Milwaukee County v. M. E. White Co.Supreme Court of the United States · 1935
- Moore v. MitchellCourt of Appeals for the Second Circuit · 1929
- Oklahoma Ex Rel. Oklahoma Tax Commission v. RodgersMissouri Court of Appeals · 1946
- City of Philadelphia v. CohenNew York Court of Appeals · 1962
- In re the Estate of BeresfordNew York Surrogate's Court · 1932
12 more not listed; retrieve them via the Exa API.