In Re the Appraisal, Under the Transfer Tax Act, of the Estate of Costello
New York Court of Appeals
Appeal by the administrator from an order of the Appellate Division of the Supreme Court in the second judicial department, entered March 8, 1907, which reversed an order of the Kings County Surrogate’s Court exempting the estate of Mary Costello, deceased, from a transfer tax.
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Appeal by the administrator from an order of the Appellate Division of the Supreme Court in the second judicial department, entered March 8, 1907, which reversed an order of the Kings County Surrogate’s Court exempting the estate of Mary Costello, deceased, from a transfer tax. Also appeal by the comptroller of the state of Mew York from an order of the Appellate Division of the Supreme Court in the second judicial department, entered March 8, 1907, which dismissed an appeal taken by said comptroller directly to the Appellate Division from the order of the surrogate acting as an assessor. ;…
1Opinion of the CourtEdward T. Bartlett, J.
Mary Oostello of Kings county died in September, 1895, intestate, leaving her surviving a sister and two nieces, and being possessed of personal property amounting to $1,168.62. Letters of administration were issued to the public administrator of Kings county in March, 1896. On a judicial settlement of his accounts in December, 1896, the decree showed that the total estate coming to his hands after the deduction of debts and expenses of administration was a balance of $654.90 to be distributed to the next of kin of decedent. The sister was entitled to one-half of this balance, or $327.45, and…
2Cases cited2 opinions
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Appraisal of the Estate of CorbettNew York Court of Appeals · 1902
3Cited by10 opinions
- In Re Estate of BarkerIllinois Supreme Court · 1976
- In Re the Transfer Tax Upon the Estate of ZborowskiNew York Court of Appeals · 1914
- In re the Estate of SnellAppellate Division of the Supreme Court of the State of New York · 1962
- In re the Estate of MillsNew York Surrogate's Court · 1916
- In re the Estate of JonesNew York Surrogate's Court · 1934
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