In re Estate of Prout
New York Supreme Court
Appeal from decree of the surrogate directing the payment of collateral inheritance tax.
1Opinion of the CourtVan Brunt, P. J.
The question involved upon this appeal seems to be whether, under the. circumstances of this case, the estate in question should be compelled to pay interest upon the amount of the collateral inheritance tax for the year following the decedent’s death. The question depends upon the construction to be given to sections 4 and 5, chapter 483 of the Laws of 1885.
Those sections are as follows :
Section 4. All taxes imposed by this act, unless otherwise herein provided for, shall be due and payable at the death of the decedent, and if the same are paid within one year, interest at the rate of six…
Also in this document: Concurrence.
2Cases cited36 opinions
- Ely and Others v. . HoltonNew York Court of Appeals · 1857
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
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