In re the Appraisal under the Transfer Tax Law of the Estate of Hallenbeck
Appellate Division of the Supreme Court of the State of New York
Appeal by John J. Hallenbeck, as executor, from an order of the Surrogate’s Court of the county of New York, entered in the office of the clerk of said Surrogate’s Court on the 30th day of June, 1920, affirming an order made by said surrogate and dated February 16, 1920, assessing the transfer tax.
1Opinion of the Court
Page, J.:
Harry C. Hallenbeck was at the time of his death a resident of Monmouth county, in the State of New Jersey. His last will and testament was admitted to probate in that county, and ancillary letters testamentary were issued to the appellant. At the time of his death he was seized of certain real estate and possessed of certain personal property situated in the State of New York. Proceedings were instituted to *382Qx and assess the tax upon the transfer of these properties. There were 2,500 shares of the stock of the HaUenbeck-Eungerford Realty Corporation (a domestic corporation) which…
2Cases cited5 opinions
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In re the Transfer Tax upon the Estate of GrosvenorAppellate Division of the Supreme Court of the State of New York · 1908
- In re Ames' EstateNew York Surrogate's Court · 1913
- In re of the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of PullmanAppellate Division of the Supreme Court of the State of New York · 1900
- In re the Estate of HavemeyerNew York Surrogate's Court · 1900