Legal Opinion

In re the Transfer Tax upon the Estate of Carnegie

Appellate Division of the Supreme Court of the State of New York

Decided November 3, 1922PublishedCited by 33 opinions

1Opinion of the Court

Page, J.:

The proceeding is for the assessment of a transfer tax upon the estate of Andrew Carnegie, deceased. Andrew Carnegie died August 11, 1919, a resident of New York county. Letters testamentary were granted to the Home Trust Company. Transfer tax proceedings were instituted and such proceedings were had that a final order was made by the surrogate on February 14, 1922, in all respects affirming the appraiser’s pro forma taxing order of January 20, 1922. The State Tax Commission appeals from the order on two grounds: (1) The excluding from thé taxable estate of certain interests in a…

2Cases cited11 opinions

  1. In Re the Estate of GihonNew York Court of Appeals · 1902
  2. In re Brooklyn Trust Co.Appellate Division of the Supreme Court of the State of New York · 1917
  3. In re the Appraisal under the Transfer Tax Act of the Estate of MasuryAppellate Division of the Supreme Court of the State of New York · 1898
  4. In Re the Appraisal, Under the Transfer Tax Law, of the Estate of LyonNew York Court of Appeals · 1922
  5. Garner v. . Germania Life Ins. Co.New York Court of Appeals · 1888

6 more not listed; retrieve them via the Exa API.

3Cited by33 opinions

  1. In Re the Transfer Tax Upon the Estate of SchmidlappNew York Court of Appeals · 1923
  2. In Re FosdickNew Jersey Superior Court Appellate Division · 1927
  3. Cochran v. McLaughlinSupreme Court of Connecticut · 1942
  4. In Re the Transfer Tax Upon the Estate of MillerNew York Court of Appeals · 1923
  5. Bishop Trust Company v. BurnsHawaii Supreme Court · 1963

28 more not listed; retrieve them via the Exa API.

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