Legal Opinion
In re the Estate of Hoff
New York Surrogate's Court
Decided May 2, 1942PublishedCited by 7 opinions
1Opinion of the Court
Foley, S.
The executors moved to exempt the estate from tax upon the ground that the testator at his death was not a resident of nor domiciled in the State of New York. He left an estate of approximately $5,000,000.
Pursuant to the written stipulation of the parties the matter was sent to the State Tax Appraiser “ to take evidence on the question of the domicile of the decedent and refer the record back to the surrogate for his judicial determination of that question.” (Matter of Hoff, N. Y. L. J. Nov. 16, 1940, p. 1582.) The record was completed and is now submitted for determination. It is…
2Cases cited14 opinions
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- Dupuy v. . WurtzNew York Court of Appeals · 1873
- In Re the Estate of TrowbridgeNew York Court of Appeals · 1935
- In re the Appraisal of the Estate of LydigAppellate Division of the Supreme Court of the State of New York · 1920
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Bodfish v. GallmanAppellate Division of the Supreme Court of the State of New York · 1976
- Suglove v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1979
- Lyon v. GlaserSupreme Court of New Jersey · 1972
- Davis v. DavisNew York Supreme Court · 1988
- Lyon v. GlaserSupreme Court of New Jersey · 1972
2 more not listed; retrieve them via the Exa API.