In re Prout's Estate
New York Surrogate's Court
Application for an order for the compulsory payment to the comptroller of' a tax on collateral inheritance; also for an order modifying the rate of interest-on the tax.
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Application for an order for the compulsory payment to the comptroller of' a tax on collateral inheritance; also for an order modifying the rate of interest-on the tax. Laws N. Y. 1885, c. 483, § 5, provides that the penalty of 10 per cent., imposed for n'on-payment of such a tax, shall not be charged where, by reason of claims made upon the estate, necessary litigation, or other unavoidable cause of delay, the estate cannot be settled within a year from the death of the decedent.
1Opinion of the Court
Ransom, S.
On March 8,1887, Surrogate Rollins granted an order in this, proceeding, which was duly entered, assessing and fixing the tax provided by law for collateral inheritances, gifts, etc., which provided for the payment of interest from the date of the death of the decedent. The administrators-did not pay the tax, and on March 5, 1888, the district attorney, on behalf of the comptroller,.presented a petition, which was duly filed, praying that a citation issue to the persons interested in the property liable to the tax, and also to the administrators, citing all to show cause why the tax…
2Cases cited3 opinions
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- In re Arnett's EstateNew York Supreme Court · 1888
- Union Trust Co. v. GageNew York Surrogate's Court · 1887
3Cited by2 opinions
- In re Curtis' EstateNew York Supreme Court · 1893
- In re the Estate of VanderbiltNew York Surrogate's Court · 1890