In re the Appraisal under the Transfer Tax Acts of the Property of Lowry
Appellate Division of the Supreme Court of the State of New York
Appeal by Mathan L. Miller, as Comptroller of the State of Mew York, from an order of the Surrogate’s Court of the county of Kings, entered in said Surrogate’s Court on the 6th day of July, 1903, vacating a previous order, entered in said Surrogate’s Court, assessing a transfer tax upon the estate of Joseph L. Lowry, deceased, and remitting the appraiser’s report to said appraiser for revision and correction.
1Opinion of the Court
Willard Bartlett, J.:
On the appraisal of the decedent’s real estate, for the purposes of the transfer tax, its value was fixed by the appraiser at $200,000. This was the estimate given at the time by Cornelius Furgueson, one of the trustees under the will, whose testimony showed a familiarity with values in the locality where the property is situated sufficient to qualify him as an expert. The appraiser’s report was approved by the Surrogate’s Court on December 30, 1902. In April of the following year the decedent’s real estate in question was sold fairly and in good faith at public auction…
2Cases cited7 opinions
- Ladd v. . StevensonNew York Court of Appeals · 1889
- People Ex Rel. Tyroler v. Warden of City PrisonNew York Court of Appeals · 1898
- In re CooganNew York Supreme Court · 1899
- Matter of FlynnNew York Court of Appeals · 1892
- Morgan v. CowieAppellate Division of the Supreme Court of the State of New York · 1900
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Matter of MeyerNew York Court of Appeals · 1913
- In re the Appraisal of the Estate of BarnumAppellate Division of the Supreme Court of the State of New York · 1908
- In re TroescherAppellate Division of the Supreme Court of the State of New York · 1942
- In re the Estate of SteigerwaldNew York Surrogate's Court · 1956
- In re the Estate of WrightNew York Surrogate's Court · 1956
3 more not listed; retrieve them via the Exa API.