In re the Transfer tax upon the Estate of Barbour
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Thomas Barbour and others, as executors, and others, from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 13th day of June, 1918, adjudging the testator to be a resident of the State of New York for the purposes of the transfer tax and remitting the estate for appraisement as that of a resident.
1Opinion of the Court
Merrell, J.:
The executors of the last will and testament of decedent, as well as certain beneficiaries under said will, have appealed from an order of the Surrogate’s Court of New York county, Mr. Surrogate Cohalan presiding, ordering and adjudging that the deceased be deemed to have died a resident of the State of New York, and providing for the taxation of his *447estate under the Transfer Tax Law as a resident of the State of New York.
The appellants assign error in the determination of the surrogate that said decedent, at the time of his death, was a resident of or domiciled within the State…
2Cases cited11 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- Tennessee v. WhitworthSupreme Court of the United States · 1886
- In Re the Estate of GihonNew York Court of Appeals · 1902
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3Cited by21 opinions
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
- In re the Estate of KilloughNew York Surrogate's Court · 1933
- Wingfield v. South Carolina Tax CommissionSupreme Court of South Carolina · 1928
- In re the Estate of CurleyNew York Surrogate's Court · 1934
- In re the Estate of WendelNew York Surrogate's Court · 1932
16 more not listed; retrieve them via the Exa API.