In re the Appraisal under the Transfer Tax Law of the Estate of Loeb
Appellate Division of the Supreme Court of the State of New York
Appeal by Eda K. Loeb and others, as executors, etc., and another, from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 30th day of November, 1914, affirming a prior order assessing a transfer tax against a legacy to the Hebrew Charities Building.
1Opinion of the Court
Scott, J.:
The executors of Morris Loeb, deceased, and the Hebrew Charities Building, a corporation and legatee named in the will of said Morris Loeb, appeal from an order assessing a transfer tax upon the legacy given to said corporation. The testator died on October 8, 1912, and the legacy is assessed at its value on that date. The exemption is claimed under section 221 of the Transfer Tax Law as it stood at the date of the death of the testator. (Tax Law [Consol. Laws, chap. 60; Laws of 1909, chap. 62], § 221, as amd. by Laws of 1912, chap. 206.) The section then provided that “ Any…
2Cases cited1 opinion
- In re Estate of WhiteAppellate Division of the Supreme Court of the State of New York · 1907
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- In re the Transfer Tax upon the Estate of RockefellerAppellate Division of the Supreme Court of the State of New York · 1917
- William Budge Memorial Hospital v. Maughan, Co. Treas.Utah Supreme Court · 1931
- Corp. of the Chamber of Commerce v. BennettNew York Supreme Court · 1932
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