In re Dalsimers' Estate
New York Surrogate's Court
Judicial settlement of the estate of Samuel Dalsimer, deceased. From an order assessing a transfer tax on the interest of the sole legatee, she appeals as executrix and legatee.
1Opinion of the Court
FOWLER, S.
[1] This is an appeal by the executrix and sole legatee under the decedent’s will from an order assessing a tax upon her interest in his estate. The decedent, who was a resident of New York, *915died on the 20th of August, 1913. He devised and bequeathed his entire estate to his wife. In 1904 he opened an account with the Guaranty Trust Company of New York in the name of “Samuel Dalsimer ' or Zettie Dalsimer.” His wife had the right to draw checks on this account, and she exercised the right frequently during decedent’s life. She testified before the appraiser that when the account was…
2Cases cited2 opinions
- In re the Estate of ThompsonNew York Surrogate's Court · 1914
- In re the Estate of HeiserNew York Surrogate's Court · 1913