In re the Estate of Stebbins
New York Surrogate's Court
Appeal from the report of the appraiser assessing and fixing the transfer tax.
1Opinion of the Court
Brown, S.
This is an appeal from an order of the surrogate of the county of Monroe determining and assessing the tax under the Transfer Tax Laws of this State upon the report of the appraiser in the above-entitled proceeding. It is an appeal from parts of an order entered April 2, 1906. Only two portions of the order are complained of: First, the tax of $172.65, levied on the joint accounts in the name of the decedent and her husband, who survived her; second, the levying of a five per cent, tax on the shares of the stepdaughters of the decedent instead of a one per cent. tax.
First. We will…
2Cases cited21 opinions
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
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3Cited by1 opinion
- In re Von Bernuth's EstateNew York Surrogate's Court · 1913