Legal Opinion

In re the Transfer Tax upon the Estate of Hendricks

Appellate Division of the Supreme Court of the State of New York

Decided July 10, 1914PublishedCited by 9 opinions

Appeal by Blanche Hendricks, individually and as sole executrix, etc., from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 9th day of May, 1914, affirming an order assessing a transfer tax.

1Opinion of the Court

McLaughlin, J.:

Harmon Hendricks, a resident of the State of New York, died on the 27th of April, 1912. He left a last will and testament which was admitted to probate and letters testamentary issued to his widow, the appellant, the sole executrix therein named. Transfer tax proceedings were instituted by her and the appraiser appointed included among the assets of the estate of the testator certain stocks which she claimed were her own property. An order was subsequently entered in the Surrogate’s Court affirming an order assessing a transfer tax upon these stocks, from which she appeals.

The…

2Cases cited5 opinions

  1. Beaver v. . BeaverNew York Court of Appeals · 1889
  2. Gannon v. . McGuireNew York Court of Appeals · 1899
  3. In Re the Estate of BrandrethNew York Court of Appeals · 1902
  4. Hemmerich v. Union Dime Savings InstitutionNew York Court of Appeals · 1912
  5. Tompkins v. LearyAppellate Division of the Supreme Court of the State of New York · 1909

3Cited by9 opinions

  1. Guaranty Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
  2. In re the Estate of ValentineNew York Surrogate's Court · 1924
  3. Elyachar v. Gerel Corp.District Court, S.D. New York · 1984
  4. In re the Transfer Tax upon the Estate of BeyerAppellate Division of the Supreme Court of the State of New York · 1920
  5. In re the Transfer Tax Upon the Estate of MillerAppellate Division of the Supreme Court of the State of New York · 1923

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