Legal Opinion

In re the Estate of Hoffman

New York Surrogate's Court

Decided December 15, 1903PublishedCited by 2 opinions

Appeal from an order fixing and assessing the transfer tax.

1Opinion of the Court

Thomas, S.

The testator, who was a resident of the city and county of Hew York, died June 17, 1902. This was subsequent to the completion under the Greater Hew York Charter, as amended in 1901, of “ the annual record of the assessed valuations of real and personal estate,” and subsequent to the time when any application could be made for the correction, cancellation or revision of any assessment, but prior to the delivery of the assessment rolls by the board of taxes and assessments to the board of aldermen, and prior to the extension thereon of the amount of the tax. §§ 889, 892, 895, 898,…

2Cases cited6 opinions

  1. Ass'n for the Benefit of Colored Orphans v. Mayor of New YorkNew York Court of Appeals · 1887
  2. In Re the Judicial Settlement of the Account of BabcockNew York Court of Appeals · 1889
  3. Matter of HunNew York Court of Appeals · 1895
  4. People ex rel. Bronx Gas & Electric Co. v. BarkerAppellate Division of the Supreme Court of the State of New York · 1897
  5. Buckhout v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1903

1 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Boyd v. DillmanSuperior Court of Delaware · 1938
  2. In re SchwartzCourt of Chancery of Delaware · 1946

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