In re the Appraisal of the Estate of Curtice
Appellate Division of the Supreme Court of the State of New York
Appeal by Edgar H. Curtice and others, as' executors, etc., of Simeon G. Curtice, deceased, and another, from certain portions of an order of the Surrogate’s Court of the county of Monroe, entered in said Surrogaté’s Court on the 26th day of July, 1905, assessing the inheritance tax due upon the estate of the said decedent.
1Opinion of the Court
Hiscock, J.:
The appellants’ sole complaint is that the surrogate has approved and fixed too high a valuation and too large a tax upon certain capital stock belonging to the estate of the decedent and passing under his will to his daughter.
I think that the complaint is well founded and that the valuation and resulting tax should be reduced.
The specific property involyed is 3,737 shares of the common, and 2,025 shares of the preferred, capital stock of Curtice Brothers Company, and which has been appraised at $110 and $107.50 per share. It is claimed that said valuations should not have…
2Cases cited2 opinions
- Dana v. . FiedlerNew York Court of Appeals · 1854
- In re the Reappraisal under the Transfer Tax Act of the Estate of SmithAppellate Division of the Supreme Court of the State of New York · 1902
3Cited by8 opinions
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
- In Re MooreNew Jersey Superior Court Appellate Division · 1929
- In re the Estate of JacksonNew York Surrogate's Court · 1924
- In re the Appraisal of the Estate of CookNew York Surrogate's Court · 1906
- In re the Estate of FlickingerNew York Surrogate's Court · 1941
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