In re the Estate of Skillman
New York Surrogate's Court
TAe decedent died intestate, leaving two sons, Archibald A. SMllman and James Skillman, his only next of kin, and mo widow. Archibald was appointed administrator. On the .•accounting it appeared that the share of each next of kin was :$9,233.42, and the question arose as to whether they were ¡subject to taxation under the law fixing a tax upon transfers •of property.
1Opinion of the Court
Coffih, S.
The late decision of the Court of Appeals in the Matter of Hoffman, 143 N. Y. 327, confronts me in this case. If it is to be followed, then the distributive shares of these sons, although less than $10,000 each, should be decreed to be subject to a tax of one per cent. It is abundantly shown in the opinion in that case that it was the settled doctrine of that court that the tax is one upon the right of succession, levied upon successors in respect to the estates to which they succeeded, and not upon the decedent’s estate as such, upon which, in the aggregate, no tax was imposed. The…
2Cases cited3 opinions
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In re the Estate of UnderhillNew York Surrogate's Court · 1890
- In re the Estate of PeckNew York Surrogate's Court · 1890
3Cited by1 opinion
- In re the Estate of De GraafNew York Surrogate's Court · 1898