In re of the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of Pullman
Appellate Division of the Supreme Court of the State of New York
Appeal by Florence Lowden and others, beneficiaries under the will of George M. Pullman, deceased, from an order of the Surrogate’s Court of New York county, bearing1 date the 19th day of September, 1899, and entered in said Surrogate’s Court; affirming an order dated the 28th day of August, 1899, which appraised and fixed the transfer .tax upon certain personal property of George M. Pullman,-located in the State of New York.
1Opinion of the Court
Patterson, J. :
The principal question arising on these appeals relates to the right of the proper authorities of the State of New York to determine and fix the amount of a tax, under the Transfer Tax Law *575(Laws of 1896, chap. 908, §§ 220-242) of the State, on certain property situate within the State and which, at the time of his death, belonged to George M. Pullman, a resident of the State of Illinois. The application to have the property assessed and the amount of tax determined was made by the comptroller of the city of Hew York under the direction of the Comptroller of the State of Hew…
2Cases cited3 opinions
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Estate of WesturnNew York Court of Appeals · 1897
3Cited by3 opinions
- In re Ames' EstateNew York Surrogate's Court · 1913
- In Re the Transfer Tax Upon the Estate of HallenbeckNew York Court of Appeals · 1921
- In re the Appraisal under the Transfer Tax Law of the Estate of HallenbeckAppellate Division of the Supreme Court of the State of New York · 1921