In re Dimon's Estate
Appellate Division of the Supreme Court of the State of New York
Appeal from Surrogate’s Court, New York County. Proceeding for the appraisal of the assets of the estate of Stephen C. Dimon, deceased, for the assessment of a transfer tax. From a surrogate’s order affirming an assessment, Frederick D. Phillips appeals
1Opinion of the CourtEaughrin, J.
It appears that Stephen C. Dimon died on the 12th day of January, 1893, and that the appellant, who is his nephew, took either by will or inheritance one-sixth interest in his personal and real property. The other five-sixths went to the decedent’s brothers and sisters, and its transfer to them is not taxable. The order appointing the 'appraiser to determine the value of the interest transferred to the appellant for the purpose of assessing the transfer tax was made on the 5th day of December, 1894; but the appraisal was deferred by consent, owing to the fact that the estate was largely…
2Cases cited6 opinions
- In Re the Estate of GihonNew York Court of Appeals · 1902
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- In re the Appraisal for Taxation under the Act in Relation to Taxable Transfers, of the Property of the Estate of GouldAppellate Division of the Supreme Court of the State of New York · 1897
- In re RiceAppellate Division of the Supreme Court of the State of New York · 1900
- In re Gould's EstateAppellate Division of the Supreme Court of the State of New York · 1897
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3Cited by2 opinions
- Estate of ParrottCalifornia Supreme Court · 1926
- Blackburn v. StateMontana Supreme Court · 1915