In re the Estate of Dun
New York Surrogate's Court
Appeal by the executor herein from the report of the appraiser, assessing and fixing the tax made on said report.
1Opinion of the Court
Thomas, S.
The decedent was, at the time of his death, engaged in carrying on business under the name of R. G. Dun & Go., and was the sole owner of that business. The appraiser *391designated for the purposes of the transfer tax included as an item of property assessed hy him, “ Good will of the business of R. G. Dun & Company, $2,000,000.” The value of such goodwill is conceded, and was, indeed, determined upon the consent of all the parties in interest, but the executor appeals from the order fixing the tax made on the appraiser’s report, and insists that “ good will ” is not property, within…
2Cases cited6 opinions
- von Au v. MagenheimerAppellate Division of the Supreme Court of the State of New York · 1908
- In re the Judicial Settlement of the Account of SilkmanAppellate Division of the Supreme Court of the State of New York · 1907
- People Ex Rel. Cornell Steamboat Co. v. DederickNew York Court of Appeals · 1900
- In re the Estate of KeahonNew York Surrogate's Court · 1908
- In re the Appraisal Under the Act in Relation To Taxable Transfers of Property of GlendinningAppellate Division of the Supreme Court of the State of New York · 1902
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