Legal Opinion
In re the Appraisal of the Transfer Tax on the Estate of Demers
New York Surrogate's Court
Decided October 15, 1903PublishedCited by 1 opinion
Appeal from an order assessing the transfer tax.
1Opinion of the Court
Heaton, S.
This is an appeal from an order assessing a transfer tax against Eugenie Demers Drouin, on $12,413.15 at one per cent.
John Demers died intestate February 28, 1900, leaving him surviving a brother and sister and numerous nephews and nieces, being heirs-at-law and next of kin and also one Eugenie Demers Drouin, a natural daughter of said deceased. He left both real and personal estate. About the 20th day of June, 1900; said Drouin began an action in the Supreme Court against all of such heirs-at-law and next of kin, and against the administrators of the estate of said Demers, and…
2Cases cited6 opinions
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- Johnston v. . SpicerNew York Court of Appeals · 1887
- In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
- Hegeman v. . MoonNew York Court of Appeals · 1892
- In re the Taxation of the Estate of MillerAppellate Division of the Supreme Court of the State of New York · 1902
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re the Estate of StebbinsNew York Surrogate's Court · 1907