Legal Opinion

In re the Transfer Tax upon the Estate of Wysong

Appellate Division of the Supreme Court of the State of New York

Decided April 27, 1928PublishedCited by 2 opinions

1Opinion of the CourtMerrell, J.

The report of the transfer tax appraiser appraised the total in amount of the taxable property of said estate at $4,572,649.44. No question is raised as to the valuation of any of the items of said estate nor of the total amount of said estate which is taxable. The appeal to the surrogate was based upon the taxation of one-half of the remainder interest in the residuary estate of said testatrix after the termination of a life estate at its full undiminished value, and the appeal to this court presents the same question. The executor claimed in his appeal to the surrogate that chapter 144 of…

2Cases cited2 opinions

  1. In Re the Transfer Tax Upon the Estate of SeligmannNew York Court of Appeals · 1916
  2. In re the Transfer Tax upon the Estate of SeligmannAppellate Division of the Supreme Court of the State of New York · 1915

3Cited by2 opinions

  1. In re the Estate of SperlingNew York Surrogate's Court · 1928
  2. In re the Estate of KneelandNew York Surrogate's Court · 1929

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