In Re the Transfer Tax Upon the Estate of Barbour
New York Court of Appeals
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered December 13, 1918, which reversed an order of the New York County Surrogate’s Court directing assessment of a transfer tax upon the estate of William Barbour, deceased as upon the estate of a resident. The Appellate Division directed the estate to be assessed as that of a non-resident.
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Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered December 13, 1918, which reversed an order of the New York County Surrogate’s Court directing assessment of a transfer tax upon the estate of William Barbour, deceased as upon the estate of a resident. The Appellate Division directed the estate to be assessed as that of a non-resident. The question was whether the transfer of the estate of the decedent was taxable under the provisions of the Transfer Tax Act as amended (L. 1916, ch. 551), he having dwelt or lodged in…
1Opinion of the Court
Order affirmed, with costs; no opinion.
Concur: His cock, Ch. J., Chase, Hogan, Cardozo, Pound, McLaughlin and Andrews, JJ.
2Cited by12 opinions
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