In Re the Transfer Tax Upon the Estate of Majot
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered December 17, 1909, which reversed an order of the New York County Surrogate’s Court exempting one-half of his estate from payment of a transfer tax. The facts, so far as material, are stated in the opinion. One-half of the property upon which the tax was levied in the case at bar did not pass under the intestate laws of this state.
Read the full summary
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered December 17, 1909, which reversed an order of the New York County Surrogate’s Court exempting one-half of his estate from payment of a transfer tax. The facts, so far as material, are stated in the opinion. One-half of the property upon which the tax was levied in the case at bar did not pass under the intestate laws of this state. It belonged to the widow of Majot, by virtue of the community or partnership existing between herself and her husband, and was hers from the date of the…
1Opinion of the CourtHaight, J.
Paul Auguste Eleonore Majot was a citizen and resident of France and as such married Anne Picat on the 30th day of June, 1885, at Paris, France. Shortly after such marriage they emigrated to this state and became residents thereof and subsequently acquired both real and personal property in this state, of which Paul Auguste Eleonore Majot died seized and possessed on the 7th day of December, 1907. Mo express ante-nuptial contract existed between them. He left no will and his widow has been duly appointed administratrix of his estate.
Under the French Code a wife is given a community interest…
2Cases cited6 opinions
- Decouche v. SavetierNew York Court of Chancery · 1817
- Hunt v. . HuntNew York Court of Appeals · 1902
- Bonati v. . WelschNew York Court of Appeals · 1861
- Le Breton v. MilesNew York Court of Chancery · 1840
- De Barante v. GottNew York Supreme Court · 1849
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- In re the Estate of CrichtonNew York Court of Appeals · 1967
- In re the Transfer Tax upon the Estate of HernandezAppellate Division of the Supreme Court of the State of New York · 1916
- Shilkret v. HelveringCourt of Appeals for the D.C. Circuit · 1943
- Wyatt v. FulrathNew York Court of Appeals · 1965
- Blumenthal v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
14 more not listed; retrieve them via the Exa API.