Legal Opinion

In re the Transfer Tax Upon the Estate of Schaeffer

New York Surrogate's Court

Decided September 6, 1927PublishedCited by 10 opinions

1Opinion of the Court

Champlin, S.

George H. Schaeffer died intestate on March 24, 1918, a resident of the county of Cortland, State of New York. Letters of administration upon his estate were duly issued by the Surrogate’s Court of Cortland county on June 18, 1925, to Martha A. Stowell and May E. Sherman, sisters of the decedent. Decedent was insured under a policy of war risk insurance issued by the United States pursuant to the War Risk Insurance Act (38 U. S. Stat. at Large, 711, chap. 293, Sept. 2,1914, as amd.). Said insurance was, pursuant to the provisions of said act, payable in monthly installments to a…

2Cases cited6 opinions

  1. Plummer v. ColerSupreme Court of the United States · 1900
  2. McIntosh v. AubreySupreme Court of the United States · 1902
  3. In Re the Appraisement of Legacies & Assessment of Collateral Inheritance Tax Under the Last Will & Testament of KnoedlerNew York Court of Appeals · 1893
  4. Singer v. TikalskyWisconsin Supreme Court · 1927
  5. In re the Estate RyanNew York Surrogate's Court · 1927

1 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Kirkwood v. SimpsonCalifornia Supreme Court · 1954
  2. Wanzel's EstateSupreme Court of Pennsylvania · 1929
  3. In Re Estate of HarrisSupreme Court of Minnesota · 1930
  4. First Nat. Bank of Chattanooga, Tenn. v. ForesterSupreme Court of Alabama · 1931
  5. In re the Transfer Tax upon the Estate of SabinNew York Surrogate's Court · 1928

5 more not listed; retrieve them via the Exa API.

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