In re the Estate of Marks
New York Surrogate's Court
Appeal from the report of an appraiser fixing and assessing the transfer tax.
1Opinion of the Court
Thomas, S.
The appraiser properly refused to deduct and allow, as an expense of administration, the sum of $10,000 paid to a niece of the testator pursuant to an agreement under which she withdrew objections to the probate of the will. I would rest upon the decision of my associate, Surrogate Fitzgerald, in Estate of Barowsky (N. Y. Law Jour., June 28, 1902) upon this point, if it were not that counsel seems to find some intimation to the contrary in my memorandum in Matter of Thomas (39 Misc. Rep. 223).
In that case an asset claimed by the administrator in behalf of the estate was also claimed…
2Cases cited2 opinions
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- In re the Transfer Tax Upon the Estate of ThomasNew York Surrogate's Court · 1902
3Cited by1 opinion
- Waldron v. PeopleSupreme Court of Colorado · 1928