Legal Opinion
In re Empire Trust Co.
New York Supreme Court
Decided July 13, 1936PublishedCited by 2 opinions
1Opinion of the CourtBergan, J.
Petitioner, as the sole surviving executor under the will of Thomas B. Hidden, deceased, applies for a peremptory order of mandamus to require the respondents, the Comptroller and the members of the State Tax Commission, to pay interest in the sum of $13,997.56 upon refunds of certain transfer taxes. The decedent died September 3, 1918, a resident of the county of Dutchess. His will was admitted to probate in that county on January 21, 1919. *240Portions of Ms estate were transferred subject to contingencies. Thereafter, on February 1, 1923, an order was made by the surrogate assessing transfer…
2Cases cited8 opinions
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- In Re the Appraisal Under the Transfer Tax Act of the Trust Estate Held for the Life of O'BerryNew York Court of Appeals · 1904
- In Re the Appraisal of the Estate of ScrimgeourNew York Court of Appeals · 1903
- People ex rel. Metropolitan Trust Co. v. TravisAppellate Division of the Supreme Court of the State of New York · 1920
- In re the Transfer Tax On the Estate of ScrimgeourNew York Surrogate's Court · 1902
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3Cited by2 opinions
- Brodsky v. MurphyNew York Court of Appeals · 1969
- Brodsky v. MurphyNew York Court of Appeals · 1969