In re the Appraisal of the Property of the Estate of Deutsch
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of Hew York from an order of the Surrogate’s Court of the county of Steuben, entered in said Surrogate’s Court on the 4th day of February, 1904, modifying an order entered in said Surrogate’s Court on the 21st day of July, 1903, fixing the transfer tax upon the property of the estate of John M. Deutsch, deceased, by striking from said order the tax levied upon legacies bequeathed by the said decedent to Mildred Conderman and Frances…
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Appeal by the Comptroller of the State of Hew York from an order of the Surrogate’s Court of the county of Steuben, entered in said Surrogate’s Court on the 4th day of February, 1904, modifying an order entered in said Surrogate’s Court on the 21st day of July, 1903, fixing the transfer tax upon the property of the estate of John M. Deutsch, deceased, by striking from said order the tax levied upon legacies bequeathed by the said decedent to Mildred Conderman and Frances Richardson. The first order imposed a tax upon said legacies and the latter order by its modification relieved the same…
1Opinion of the Court
Hiscock, J.:
The only question presented upon this appeal is whether the beneficiaries above named come within the exemptions of the statutory provision above quoted, and upon this question the majority of this court are of the opinion, opposed to that held by the learned surrogate, that they do not.
The evidence, briefly summarized established, that the legatees were the nieces of the decedent; that their mother died when they *194were young and their father is still living; that at an early age and within that fixed by the statute they came from their father’s home in one part of the State to the…
2Cases cited5 opinions
- Yazoo & Mississippi Valley Railway Co. v. AdamsSupreme Court of the United States · 1901
- In Re the Appraisal of the Estate of BeachNew York Court of Appeals · 1897
- In re Moore's EstateNew York Supreme Court · 1895
- People Ex Rel. Newburgh Savings Bank v. PeckNew York Court of Appeals · 1898
- In re the Appraisal of the Property of the Estate of DavisAppellate Division of the Supreme Court of the State of New York · 1904
3Cited by3 opinions
- County of Herkimer v. Village of HerkimerAppellate Division of the Supreme Court of the State of New York · 1937
- In re the Estate of FrancisAppellate Division of the Supreme Court of the State of New York · 1907
- In re the Estate of AronsonNew York Surrogate's Court · 1957