Haubennestle v. Newbould
Appellate Division of the Supreme Court of the State of New York
Appeal by William Haubennestle, the county treasurer of Dutchess county, from a decree of the Surrogate’s" Court of the county of Dutchess, entered in said Surrogate’s Court on the 16tli day of July, 1896, reversing an order confirming the report of an appraiser appointed under the Transfer Act Tax, and dismissing the proceedings.
1Opinion of the Court
The following is the opinion of the surrogate :
Dorland, S.:
On January 17, 1896, the court made an order and decree, confirming the report of the appraiser herein and fixing the market value of the property mentioned and described in said report which it was claimed was subject to the payment of the tax imposed by law in relation to the taxable transfer of property, at the sum of $296,100.
*222The testatrix died- December 25, 1883, and her will was admitted to probate June 25, 1884. She gave to her husband the right to use, enjoy and dispose of her estate at his pleasure during his life, with the…
2Cases cited2 opinions
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- Talmadge v. SeamanNew York Supreme Court · 1895