Legal Opinion
In re the Estate of Crump
New York Surrogate's Court
Decided July 1, 1940PublishedCited by 3 opinions
1Opinion of the Court
Delehanty, S.
The executor of deceased appeals from a pro forma order of this court dated June 3, 1940, which fixed the estate tax on the basis of the appraiser’s report. The appeal is based *192upon the action of the appraiser in the striking out of the record before him of testimony respecting a transfer made by the decedent during her life of certain shares of stock. When it appeared that no stock transfer stamps had been affixed by deceased at the time of the transfer of the shares the attorney for the State Tax Commission moved to strike out all the evidence theretofore given as to the…
2Cases cited4 opinions
- In Re the Transfer Tax Upon the Estate of MillsNew York Court of Appeals · 1916
- In re the Transfer Tax upon the Estate of MillsAppellate Division of the Supreme Court of the State of New York · 1916
- In re the Judicial Settlement of the Account of BorstNew York Surrogate's Court · 1927
- Wylie v. AddomsNew York Court of Appeals · 1935
3Cited by3 opinions
- Fuller v. DilbertDistrict Court, S.D. New York · 1965
- In re the Appraisal under the Estate Tax Law of the Estate of CrumpAppellate Division of the Supreme Court of the State of New York · 1942
- In re the Appraisal under the Estate Tax Law of the Estate of CrumpAppellate Division of the Supreme Court of the State of New York · 1941