In re Wolfe's Estate
New York Surrogate's Court
Proceeding by the district attorney of the county of New York under Laws N. Y. 1887, c. 713, to compel legatees under will of Catharine L. Wolfe, deceased, to pay the collateral inheritance tax, and to impose" a personal liability therefor, under the statute, upon the executors of testatrix’s will.
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Proceeding by the district attorney of the county of New York under Laws N. Y. 1887, c. 713, to compel legatees under will of Catharine L. Wolfe, deceased, to pay the collateral inheritance tax, and to impose" a personal liability therefor, under the statute, upon the executors of testatrix’s will. The matter was sent to James W. Perry, Esq., referee, for his determination, and, after hearing counsel, he rendered the following opinion: “This is a proceeding instituted by the district attorney of the county of New York on his petition, claiming to represent the people of the state of New York,…
1Opinion of the Court
Ransom, S.
All the questions raised by learned counsel for all the except-an ts have heretofore been carefully considered by me in other cases, and upon further reflection, aided by elaborate and able briefs now submitted, I am confident that my previous rulings are sound. I concur in the findings and conclusions of the learned referee, and adopt his able opinion as expressing my own views upon the questions involved. An appraiser must be appointed pursuant to settled practice, to ascertain the fair market value of the legacies .in question.
NOTE.
The opinion of Ransom, S., in Re Mintuvn’s…
2Cases cited1 opinion
- In re Kemeys' EstateNew York Supreme Court · 1890
3Cited by1 opinion
- Ernst v. Freeman's EstateMichigan Supreme Court · 1902