In re the Appraisal under the Estate Tax Law of the Estate of Hard
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtClose, J.
Anson Wales Hard died a resident of Suffolk county on November 28, 1935, leaving a will which was duly admitted to probate on December 16, 1935. Thereafter an estate tax appraiser was appointed. He reported a gross estate of $1,895,-682.58 as of the date of decedent’s death, allowable deductions of $179,523.89, with a resulting net estate of $1,716,158.69, subject to exemptions of $30,000. Based on this report an order was made fixing the tax at $99,654.28. On appeal the surrogate modified the original order in certain respects, but rejected the claim of the executors on the question…
2Cases cited6 opinions
- In Re the Estate of WeidenNew York Court of Appeals · 1933
- In Re the Estate of CreganNew York Court of Appeals · 1937
- In re the Estate of HookerNew York Surrogate's Court · 1940
- In re the Transfer Tax upon the Estate of WoolworthAppellate Division of the Supreme Court of the State of New York · 1932
- Lewis v. BowersDistrict Court, S.D. New York · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In re the Estate of NewtonNew York Surrogate's Court · 1941
- In re the Appraisal under the Estate Tax Law of the Estate of PrattAppellate Division of the Supreme Court of the State of New York · 1941
- In Re Estate of ArkellNew Jersey Superior Court Appellate Division · 1968
- In re the Estate of MeyerNew York Surrogate's Court · 1941
- In re the Estate of LeonardNew York Surrogate's Court · 1950
4 more not listed; retrieve them via the Exa API.