In Re the Appraisal of the Property of Fitch
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 3, 1899, affirming an order of the Surrogate’s Court of the. county of Rew York, denying a motion to dismiss proceedings instituted for the appraisal of property under the Transfer Tax Act. The facts, so far as material, are stated in the opinion. The Surrogate’s Court had no power to assess the tax in the present case.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 3, 1899, affirming an order of the Surrogate’s Court of the. county of Rew York, denying a motion to dismiss proceedings instituted for the appraisal of property under the Transfer Tax Act. The facts, so far as material, are stated in the opinion. The Surrogate’s Court had no power to assess the tax in the present case. (Matter of Bronson, 150 N. Y. 1; Riggs v. Cragg, 89 N. Y. 489; Matter of Hawley, 104 N. Y. 262; Matter of Underhill, 117 N. Y. 471; Garlock v. Vandevort, 128 N. Y.…
1Opinion of the Court
Parker, Ch. J.
The question presented is not whether the property is taxable under the Taxable Transfer Act, under which the surrogate has, in proceedings taken for that purpose, made an order imposing a tax, but whether the Surrogate’s Court had jurisdiction to make the order.
The facts out of which the question grows may be briefly stated as follows : Mrs. Emily M. Fitch, a resident of Connecticut, died in that state in July, 1894, leaving a last will and testament, wherein John B. Fitch was named executor. In due course the will was probated in the county of her residence, and before…
2Cases cited10 opinions
- Matter of SteinwayNew York Court of Appeals · 1899
- Parsons v. . LymanNew York Court of Appeals · 1859
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- Plimpton v. . BigelowNew York Court of Appeals · 1883
- Matter of Accounting of HughesNew York Court of Appeals · 1884
5 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Baker v. Baker, Eccles & Co.Supreme Court of the United States · 1917
- Kingsbury v. ChapinMassachusetts Supreme Judicial Court · 1907
- Continental Securities Co. v. Interborough Rapid Transit Co.U.S. Circuit Court for the District of Southern New York · 1908
- In Re Estates of HarknessSupreme Court of Oklahoma · 1921
- Beers v. GlynnSupreme Court of the United States · 1909
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