Legal Opinion

In re the Appraisal for Taxation of the Estate of Daly

New York Surrogate's Court

Decided February 15, 1901PublishedCited by 1 opinion

Petition by the Mew York Botanical Garden for modification of decree heretofore entered, assessing and fixing a tax on the estate of said deceased. The material facts appear in the opinion.

1Opinion of the Court

Petty, S.

A decree was entered in the above-entitled matter on July 3, 1900, fixing, among other things, the value of the interests given by the will of said deceased to the Mew York Botanical Garden at $34,500.39, and the tax thereon at $1,725.02.

This was after the usual appraisal and report, and the proceeding was in all respects regular and according to law, up to and *149including the entry of the tax decree. The appraiser gave the usual notice to all persons interested in said estate, including this petitioner, of the time and place of' his sitting to appraise said estate for taxation. The…

2Cases cited6 opinions

  1. Boughton v. . FlintNew York Court of Appeals · 1878
  2. In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
  3. Matter of HendersonNew York Court of Appeals · 1898
  4. Matter of FlynnNew York Court of Appeals · 1892
  5. Pew v. HastingsNew York Court of Chancery · 1846

1 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. In re the Accounting of HoytNew York Surrogate's Court · 1902

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