In re the Reappraisal under the Transfer Tax Act of the Estate of Smith
Appellate Division of the Supreme Court of the State of New York
Appeal by William J. Morgan, as Comptroller of the State of Hew York, from an order of the Supreme Court, made at the Hew York Special Term and entered in the office of the clerk of the -county of Hew York on the 2d day ef March, 1899, vacating an order made at the Hew York Special Term bearing date the 12th day of October,. 1898, directing a reappraisal of the., estafe • of Elizabeth H. Smith, deceased.
1Opinion of the Court
Rumsey, J.:
Mrs. Elizabeth Smith died on the 2d of March, 1897, leaving, amongst other property, 1,382 shares of stock of the Barrett Manufacturing Company, which on the 16th of November, 1897, were appraised for transfer tax at the- value of $70,000. On the 12th of October, 1898, one of the justices of this court made an e,u parte order directing' a reappraisal of the estate upon evidence that the stock was in fact worth $138,000 at the time of Mrs. Smith’s death, and that for that reason the former appraisal had been erroneously made. A motion was afterwards made by the executor for an order…
2Cited by4 opinions
- In re Estate of CrerarAppellate Division of the Supreme Court of the State of New York · 1900
- In re the Appraisal under an Act Relating to Taxable Transfers of the Property of EarleAppellate Division of the Supreme Court of the State of New York · 1902
- Morgan v. WarnerAppellate Division of the Supreme Court of the State of New York · 1899
- In Re Clift's EstateUtah Supreme Court · 1927