In Re the Appraisal, Under the Transfer Tax Act, of the Estate of Cook
New York Court of Appeals
Cross-appeals from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered July 12, 1906, which modified and affirmed as modified an order of the Monroe County Surrogate’s Court assessing a transfer tax on the estate of Frederick Cook, deceased.
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Cross-appeals from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered July 12, 1906, which modified and affirmed as modified an order of the Monroe County Surrogate’s Court assessing a transfer tax on the estate of Frederick Cook, deceased. This proceeding was instituted to ascertain and determine the amount of a succession tax under the following facts: Frederick Cook, late of the city of Rochester, died on the 17th of February, 1905, leaving a widow, but no child of his body and no descendant of any deceased child. He left, however, Fredericka…
1Opinion of the CourtVann, J.
By the appeal of the comptroller the question Is presented whether the transfer tax upon the residuary estate should be at the rate of one per cent, as fixed by the Appellate Division, or five per cent, as fixed by the surrogate. The tax was reduced» upon the theory that the compromise was a renunciation by the residuary legatees of their interest in the residuary estate, and this conclusion was reached in reliance upon the recent case of Matter of Wolfe (89 App. Div. 349; 179 N. Y. 599).
In that case the testator had bequeathed to the persons nominated as executors the sum of $20,000 for…
2Cases cited6 opinions
- Gilliam v. . Guaranty Trust Co.New York Court of Appeals · 1906
- Dodin v. DodinAppellate Division of the Supreme Court of the State of New York · 1897
- In re the Transfer Tax upon the Estate of WolfeAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Appraisal Under the Transfer Tax Law of the Estate of WolfeNew York Court of Appeals · 1904
- Von Beck v. ThomsenAppellate Division of the Supreme Court of the State of New York · 1899
1 more not listed; retrieve them via the Exa API.
3Cited by94 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- In re the Adoption of Malpica-OrsiniNew York Court of Appeals · 1975
- In re the Construction of the Will of UpjohnNew York Court of Appeals · 1952
- Carpenter v. . Buffalo General Electric Co.New York Court of Appeals · 1914
- Betz v. HorrNew York Court of Appeals · 1937
89 more not listed; retrieve them via the Exa API.