Legal Opinion
In re the Estate of Cummings
New York Surrogate's Court
Decided April 15, 1921PublishedCited by 5 opinions
Appeal from order fixing transfer tax.
1Opinion of the Court
Foley, S.
This appeal is taken by the state comptroller from the order fixing the transfer tax, upon two grounds, first, that the minimum tax to be paid on the valuation of the remainders has been improperly computed; second, that three separate exemptions have been improperly allowed on the transfers to the same person.
The decedent died intestate, leaving a son and daughter, her only heirs at law and next of kin. Three separate funds were found by the appraiser to be taxable, namely:
(A) $1,801,861.92, the value of part of the property conveyed in a trust deed by decedent on February 1, 1912.…
2Cases cited5 opinions
- In Re the Transfer Tax Upon the Estate of ParkerNew York Court of Appeals · 1919
- In re the Transfer Tax of GarciaAppellate Division of the Supreme Court of the State of New York · 1918
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of BrezNew York Court of Appeals · 1902
- In Re the Transfer Tax Upon the Estate of HodgesNew York Court of Appeals · 1915
- In re the Estate of CandaNew York Surrogate's Court · 1921
3Cited by5 opinions
- In re the Estate of ColtNew York Surrogate's Court · 1925
- In re the Estate of HarrisNew York Surrogate's Court · 1928
- In re the Estate of BryanNew York Surrogate's Court · 1926
- In re the Estate of FeustmanNew York Surrogate's Court · 1929
- In re the Estate of LeggettNew York Surrogate's Court · 1926