Legal Opinion

In re the Transfer Tax Upon the Estate of Gale

New York Surrogate's Court

Decided January 15, 1914PublishedCited by 5 opinions

Appeal from an order assessing a tax upon decedent’s estate.

1Opinion of the Court

Fowler, S.

The special guardian of Loring R. Gale, Jr., and Lucile Bentley Gale, the two surviving children of the decedent, has appealed from the order assessing a tax upon decedent’s estate, and alleges that the appraiser erred in finding that the widow of decedent was entitled to dower in his real estate in addition to the provisions contained in the will for of decedent. Loring R. Gale, the decedent herein, had his ground and upon the further ground that the appraiser erred in deducting the sum of $10,000 as administration expenses in his valuation of decedent’s real estate and in his…

2Cases cited5 opinions

  1. Savage v. . BurnhamNew York Court of Appeals · 1858
  2. Tobias v. . KetchumNew York Court of Appeals · 1865
  3. In Re the Distribution of the Surplus Money Arising Upon the Sale of the Real Estate of ZahrtNew York Court of Appeals · 1884
  4. Wilson v. WilsonAppellate Division of the Supreme Court of the State of New York · 1907
  5. In re the Transfer Tax Upon the Estate of StuyvesantNew York Surrogate's Court · 1911

3Cited by5 opinions

  1. In re FitterNew York Surrogate's Court · 1915
  2. In re the Judicial Settlement of the Account of WalshNew York Surrogate's Court · 1926
  3. In re MartinezNew York Surrogate's Court · 1916
  4. In re the Estate of ConnellyNew York Surrogate's Court · 1934
  5. In re the Transfer Tax Upon the Estate of UlriciNew York Surrogate's Court · 1920

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