Legal Opinion
In re the Estate of Caldwell
New York Surrogate's Court
Decided May 15, 1919PublishedCited by 10 opinions
Appeal from an order assessing a transfer tax.
1Opinion of the Court
Fowler, S.
The “ decedent ” bequeathed the good will of his business, together with the apparatus used in connection therewith, to his two assistants, and the transfer tax appraiser valued the good will at $38,-874.12. The executors contend that the business had no good will which survived the ‘ ‘ decedent ’ ’ and have appealed from the order entered on the appraiser’s report.
The decedent was a medical doctor, but he specialized in roentgenology, or the taking of X-ray pictures as an aid to physicians in determining the nature and extent of the disease from which their patients suffered. He…
2Cases cited3 opinions
- Dwight v. HamiltonMassachusetts Supreme Judicial Court · 1873
- Hoyt v. HollySupreme Court of Connecticut · 1872
- Townsend v. HurstMississippi Supreme Court · 1859
3Cited by10 opinions
- Spaulding v. BenenatiNew York Court of Appeals · 1982
- Hunt v. StreetTennessee Supreme Court · 1945
- In re the Estate of MartinNew York Surrogate's Court · 1941
- Magee v. PopeMissouri Court of Appeals · 1938
- In re the Estate of LesermanNew York Surrogate's Court · 1932
5 more not listed; retrieve them via the Exa API.