Legal Opinion
In Re the Transfer Tax Upon the Estate of Fieux
New York Court of Appeals
Decided November 24, 1925PublishedCited by 16 opinions
1Opinion of the CourtCrane, J.
The parties to this proceeding stipulated in writing as follows: “ That the only question submitted to the Appellate Division of the Supreme Court for review is whether the transfer of the corporate stock of Castle Realty Company, Inc., to Maurice Fieux and Ernest D. Fieux by virtue of the memorandum of Agreement dated July 3, 1918, copy of which is a part of the papers herein, is taxable under the statutes of New York regarding taxable transfers.”
The memorandum agreement referred to was executed by the five stockholders of the Castle Realty Company, Inc., a domestic corporation. They were…
2Cases cited5 opinions
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Transfer Tax Upon the Estate of ColeNew York Court of Appeals · 1923
- In re Transfer Tax Upon the Estate of CoryAppellate Division of the Supreme Court of the State of New York · 1917
- In Re the Transfer Tax Upon the Estate of CoryNew York Court of Appeals · 1917
3Cited by16 opinions
- Wilson v. BowersCourt of Appeals for the Second Circuit · 1932
- Lomb v. SugdenCourt of Appeals for the Second Circuit · 1936
- Guaranty Laundry Co. v. PulliamSupreme Court of Oklahoma · 1947
- Mathews v. United StatesDistrict Court, E.D. New York · 1964
- In re the Estate of GalewitzAppellate Division of the Supreme Court of the State of New York · 1957
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