Legal Opinion
In re the Estate of Havemeyer
New York Court of Appeals
Decided April 28, 1966PublishedCited by 12 opinions
1Opinion of the CourtVan Voobhis, J.
The State Tax Commission appeals from an order excluding from the gross estate certain real property located in Connecticut owned by the decedent and his son which has been taxed in Connecticut. Perhaps an error was made in imposing an inheritance or succession tax on this real estate in Connecticut which was not reviewed in the Connecticut courts. With that we are not, however, concerned on this appeal.
*219Decedent and Ms son were partners. The partnersMp agreement was made in New York State, between residents of New York, subject, necessarily, to the New York State PartnersMp Law, which enacted…
2Cases cited18 opinions
- Auten v. AutenNew York Court of Appeals · 1954
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- State Tax Comm'n of Utah v. AldrichSupreme Court of the United States · 1942
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Swift & Co. v. Bankers Trust Co.New York Court of Appeals · 1939
13 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Ginger Rogers v. Alberto Grimaldi, Mgm/ua Entertainment Co., and Pea Produzioni Europee Associate, S.R.L.Court of Appeals for the Second Circuit · 1989
- In Re LavigneCourt of Appeals for the Second Circuit · 1997
- Wilmington Trust Co. v. ClarkCourt of Appeals of Maryland · 1981
- Farmanfarmaian v. Gulf Oil Corp.District Court, S.D. New York · 1977
- American Home Assurance Co. v. Employers MutualAppellate Division of the Supreme Court of the State of New York · 1980
7 more not listed; retrieve them via the Exa API.