In Re the Appraisal Under the Collateral Inheritance Tax Act of the Property of Fayerweather
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the first judicial department, made May 8, 1894, which affirmed an order of the surrogate of New York county directing interest at the rate of six per cent per annum to be charged upon a portion of the collateral inheritance tax fixed upon the estate of Daniel B. Fayerweather, deceased. The facts, so far as material, are stated in the opinion.
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Appeal from order of the General Term of the Supreme Court in the first judicial department, made May 8, 1894, which affirmed an order of the surrogate of New York county directing interest at the rate of six per cent per annum to be charged upon a portion of the collateral inheritance tax fixed upon the estate of Daniel B. Fayerweather, deceased. The facts, so far as material, are stated in the opinion. The penalty of ten per cent for non-payment of tax within eighteen months after its accrual having been remitted, interest at the rate of six per cent per annum from the date of such accrual…
1Opinion of the CourtPeckham, J.
The executors of the will of the above decedent made certain payments on account of the collateral inheritance tax, within the period of eighteen months subsequent to’ his decease, and in regard to the balance due they applied some time after the eighteen months had expired and under the fifth section of the Tax Act to have the penalty of ten per cent interest thereon remitted. The comptroller of the city of Flew York appeals from the order made by the surrogate of New York county granting that application. The order was affirmed by the General Term of the Supreme Court of the first…
2Cases cited2 opinions
- United States v. WigglesworthU.S. Circuit Court for the District of Massachusetts · 1842
- United States v. WattsU.S. Circuit Court for the District of Southern Ohio · 1865
3Cited by20 opinions
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CooleyNew York Court of Appeals · 1906
- In re the Transfer tax upon the Estate of BarbourAppellate Division of the Supreme Court of the State of New York · 1918
- In re Moore's EstateNew York Supreme Court · 1895
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