Legal Opinion
In re the Estate of De Lamar
New York Surrogate's Court
Decided February 15, 1922PublishedCited by 3 opinions
Appeal from an order .fixing a transfer tax.
1Opinion of the Court
Cohalan, S.
Cross-appeals have been taken by the state tax commission and the executor from the order fixing the transfer tax herein. The appeal of the commission is based on the ground *128that the appraiser erred in not reporting as taxable against the daughter of decedent the sqm by which the bequests to literary and charitable corporations exceed one-half of the estate.
The executors appeal on the ground that errors were committed in fixing the tax provided by former section 221-b of the Tax Law.
The decedent died December 1,1918. He left a net estate after deduction of funeral and…
2Cases cited9 opinions
- Trustees of Amherst College v. RitchNew York Court of Appeals · 1897
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In re the Transfer Tax upon the Estate of WolfeAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Appraisal Under the Transfer Tax Law of the Estate of WolfeNew York Court of Appeals · 1904
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- In re the Transfer Tax on the Estate of De LamarAppellate Division of the Supreme Court of the State of New York · 1922
- In re the Estate of De LamarAppellate Division of the Supreme Court of the State of New York · 1924
- In re the Estate of OsterNew York Surrogate's Court · 1924