Legal Opinion
In re the Estate of Booth
New York Surrogate's Court
Decided February 11, 1931PublishedCited by 11 opinions
1Opinion of the Court
Wingate, S.
This is an appeal from the pro forma order entered November 29, 1930, fixing transfer tax upon the estate of this decedent tin the ground that the appraiser improperly included in the assets of the estate a dividend upon certain stock of Bristol-Myers Company, a New York corporation, amounting to $45,666.67. The pertinent facts disclose that the dividend was declared by the company on September 30, 1929, payable on October 9, 1929, to shareholders who should be such of record on October 7, 1929. The decedent died at seven A. m. on the last named date.
In essence the executor…
2Cases cited18 opinions
- Blood v. . KaneNew York Court of Appeals · 1892
- Boardman v. Lake Shore & Michigan Southern Railway Co.New York Court of Appeals · 1881
- In Re the Final Accounting of KernochanNew York Court of Appeals · 1887
- Hopper v. . SageNew York Court of Appeals · 1889
- Leitch v. . WellsNew York Court of Appeals · 1872
13 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Gordon v. EllimanNew York Court of Appeals · 1954
- Loose v. United StatesCourt of Appeals for the Eighth Circuit · 1934
- Helvering v. McGlue's EstateCourt of Appeals for the Fourth Circuit · 1941
- In re the Estate of BaldwinNew York Surrogate's Court · 1935
- In re the Estate of BashfordNew York Surrogate's Court · 1942
6 more not listed; retrieve them via the Exa API.