In Re the Transfer Tax Upon the Estate of Cory
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 4, 1917, which reversed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Charles Cory, deceased. The question raised by the appeal has to do with the valuation to be placed upon five hundred shares of stock in the corporation of Chas.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 4, 1917, which reversed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Charles Cory, deceased. The question raised by the appeal has to do with the valuation to be placed upon five hundred shares of stock in the corporation of Chas. Cory & Son, Inc., which were owned by the testator at his death, and which were transferred by his executor to the appellant John M. Cory at an arbitrary valuation agreed upon by said decedent and said…
1Opinion of the Court
Order affirmed, with costs; no opinion.
Concur: Hiscock, Ch. J., Chase, Collin, Hogan, Cardozo, Pound and Andrews, JJ.
2Cited by11 opinions
- McLure AppealSupreme Court of Pennsylvania · 1943
- In Re the Estate of HowellNew York Court of Appeals · 1931
- In Re the Transfer Tax Upon the Estate of FieuxNew York Court of Appeals · 1925
- In re the Estate of GalewitzNew York Surrogate's Court · 1954
- In re the Estate of GalewitzAppellate Division of the Supreme Court of the State of New York · 1957
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