In Re the Estate of Westurn
New York Court of Appeals
Appeal by lieirs at law and next of kin of Samuel Westurn, deceased, from an order of the Appellate Division of the Supreme Court in the third judicial department, entered July 14,1896, affirming an order of the surrogate of the county of Warren, which modified, and as modified, affirmed, an appraisal made of the estate of Samuel Westurn, deceased, under the Transfer Tax Law, and assessing a tax thereon.
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Appeal by lieirs at law and next of kin of Samuel Westurn, deceased, from an order of the Appellate Division of the Supreme Court in the third judicial department, entered July 14,1896, affirming an order of the surrogate of the county of Warren, which modified, and as modified, affirmed, an appraisal made of the estate of Samuel Westurn, deceased, under the Transfer Tax Law, and assessing a tax thereon. Samuel Westurn, a resident of Warren county, died May 22, 1890, possessed of real and personal estate in this state. He left no parent, widow, children or descendants of children surviving…
1Opinion of the Court
Andrews, Ch. J.
The litigation over the probate of the will of the decedent was finally terminated by the decision of this court, May 21, 1895, in favor of the contestants. It was not until the final determination of the controversy, by the judgment of this court, that it could be known whether the property of the decedent passed under his will or as in case of intestacy, and, until this fact was ascertained, it was impracticable to proceed to fix the transfer tax under the act of 1892, or the prior statutes; since the ascertainment of the persons entitled to the property of a decedent must…
2Cases cited3 opinions
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
- In Re the Last Will & Testament of VassarNew York Court of Appeals · 1891
3Cited by77 opinions
- State v. PabstWisconsin Supreme Court · 1909
- In Re the Estate of GihonNew York Court of Appeals · 1902
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In re the Estate of StoneSupreme Court of Iowa · 1906
- Hooper v. BradfordMassachusetts Supreme Judicial Court · 1901
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