Legal Opinion

In re the Appraisal of the Property of Edgerton

Appellate Division of the Supreme Court of the State of New York

Decided July 1, 1898PublishedCited by 18 opinions

Appeal by John R. Honeywell, the county treasurer of the county of Delaware, from an order of the Surrogate’s Court of the. county of Delaware, bearing date the 8th day of November, 1897,, and entered in said Surrogate’s Court, determining the value of the estate of Erastus S. Edgerton subject to taxation under the act in relation to taxable transfers of property, and fixing the amount of the tax.

1Opinion of the Court

Mebwin, J.:

On the 15th of April, 1893, Erastus S. Edgerton, a resident of this State, died intestate at Franklin, in the county of Delaware. He left a widow and two sisters and a nephew and two nieces, the children of a deceased brother, as his only heirs and next of kin. -He had been doing business in the State of Minnesota and some of •his property was there and -letters of administration upon his estate *126were there taken out by his brother-in-law, Delos A. Monfort. Ho administration has been granted in this State. On or about the 31st of March, 1888, he made transfers of the greater portion…

2Cases cited7 opinions

  1. Matter of Estate of SwiftNew York Court of Appeals · 1893
  2. In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
  3. Doty v. . WillsonNew York Court of Appeals · 1872
  4. Bliss v. FosdickNew York Supreme Court · 1895
  5. In re Millward's EstateNew York Surrogate's Court · 1894

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3Cited by18 opinions

  1. In re the Appraisal of the Property of ThorneAppellate Division of the Supreme Court of the State of New York · 1899
  2. Estate of HydeCalifornia Court of Appeal · 1949
  3. In re Estate of SpauldingAppellate Division of the Supreme Court of the State of New York · 1900
  4. In re the Transfer Tax upon the Estate of MaverickAppellate Division of the Supreme Court of the State of New York · 1909
  5. Polk v. MilesDistrict Court, D. Maryland · 1920

13 more not listed; retrieve them via the Exa API.

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