Morgan v. Cowie
Appellate Division of the Supreme Court of the State of New York
Appeal from surrogate’s court, Onondaga county* Proceedings by William J. Morgan, comptroller of the state of New York, and Nicholas Grumbach, county treasurer of Onondaga county, against William Cowie and James Hunter, as executors of the last will of James Hardie, deceased, to assess the cash value of the legacies and devises in the will of said deceased. From an order amending an order making such assessment, the comptroller and county treasurer appeal.
1Opinion of the CourtSpring, J.
In 1896 an appraiser was appointed by the surrogate of Onondaga county to fix the fair market value of the estate which passed by the will of James Hardie, deceased, with a view to the imposition of the transfer tax (chapter 399, Laws 1892). A hearing was had before the appraiser, and his report was filed, and an order entered in the surrogate’s court on the 11th day of November, 1896, determining the value of the interest of each person liable to assessment, with the amount of the tax assessed. No appeal was taken from this determination of the surrogate. From the decree entered on the…
2Cases cited7 opinions
- Ladd v. . StevensonNew York Court of Appeals · 1889
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- Matter of HendersonNew York Court of Appeals · 1898
- In re CooganNew York Supreme Court · 1899
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3Cited by2 opinions
- In re Lowry's EstateAppellate Division of the Supreme Court of the State of New York · 1903
- Morgan v. CowleAppellate Division of the Supreme Court of the State of New York · 1900