In re the Appraisal, under the Transfer Tax Law, of the Estate of Green
Appellate Division of the Supreme Court of the State of New York
Appeal by Eugene M. Travis, Comptroller, etc., from an order of the Surrogate’s Court of the county of New York, entered in the office of said surrogate on the 28th day of October, 1919, affirming an order which confirmed the report of the appraiser finding that the decedent did not have any capital invested in business in this State nor was decedent doing business in the State within the meaning of subdivision 2 of section 220 of the Tax Law (as amd. by Laws of 1916, chap.…
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Appeal by Eugene M. Travis, Comptroller, etc., from an order of the Surrogate’s Court of the county of New York, entered in the office of said surrogate on the 28th day of October, 1919, affirming an order which confirmed the report of the appraiser finding that the decedent did not have any capital invested in business in this State nor was decedent doing business in the State within the meaning of subdivision 2 of section 220 of the Tax Law (as amd. by Laws of 1916, chap. 323).* - ■
1Opinion of the Court
Merrell, J.:
This is an appeal by the State Comptroller from a determination of the surrogate of New York county affirming an order entered upon the report of the appraiser who found that the decedent, Hetty H. R. Green, was not engaged in business within the State of New York and had no capital invested in business in this State at the time of her decease, subject to taxation.
This is the third appeal to this court from orders made by the surrogate in the matter of transfer taxes upon the estate of the above-named decedent. The first appeal was from the order of the surrogate adjudging that…
2Cases cited9 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- New Orleans v. StempelSupreme Court of the United States · 1899
- Bristol v. Washington CountySupreme Court of the United States · 1900
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- The Parker Mills v. . the Commissioners of TaxesNew York Court of Appeals · 1861
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3Cited by3 opinions
- Home Insurance v. AurigemmaNew York Supreme Court · 1965
- In re the Transfer Tax upon the Estate of HenryAppellate Division of the Supreme Court of the State of New York · 1922
- In re GreenAppellate Division of the Supreme Court of the State of New York · 1920