In re the Transfer Tax upon the Estate of Altman
New York Surrogate's Court
Appeal by the state comptroller from an order assessing a tax upon estate of decedent.
1Opinion of the Court
Fowler, S.
The state comptroller appeals from the order assessing a tax upon the estate of decedent, and contends that the appraiser erred in exempting from taxation the shares of stock bequeathed by the decedent to the “ Altman Foundation.” The appeal also brings up for consideration the finding of the *448appraiser that the market value of the shares of stock of B. Altman & Company bequeathed to certain employees of the company is $125 a share.
The decedent had his domicile in this state. He died on the 7th of October, 1913, and his will was probated in this county. He bequeathed to the “ Altman…
2Cases cited10 opinions
- In Re the Probate of the Will ShattuckNew York Court of Appeals · 1908
- Chamberlain v. StearnsMassachusetts Supreme Judicial Court · 1873
- Perkins v. . SmithNew York Court of Appeals · 1889
- People v. . PowersNew York Court of Appeals · 1895
- In Re Proving the Will of CunninghamNew York Court of Appeals · 1912
5 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Sessions v. Thomas D. Dee Memorial Hospital Ass'n.Utah Supreme Court · 1938
- In re the Transfer Tax upon the Estate of RockefellerAppellate Division of the Supreme Court of the State of New York · 1917
- William Budge Memorial Hospital v. Maughan, Co. Treas.Utah Supreme Court · 1931
- Corp. of the Chamber of Commerce v. BennettNew York Supreme Court · 1932
- In re the Transfer Tax of the Estate of KennedyAppellate Division of the Supreme Court of the State of New York · 1934
13 more not listed; retrieve them via the Exa API.