In re the Appraisal of the Estate of Parsons
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of Mew York from a decree of the Surrogate’s Court of the county of Albany, entered in said Surrogate’s Court on the 31st day of July, 1906, confirming the appraisal of the estate of John D. Parsons, Ji\, deceased, under the Transfer Tax Law.
1Opinion of the Court
Kellogg, J.:
With reference to the stocks and the policy of insurance in the Mew England Mutual Life Insurance Company, the determination *322of the surrogate is so clearly right that it is unnecessary to discuss those subjects. ,
With reference to the two policies in the. Connecticut Mutual e Life Insurance Company, the determination requires consideration* Those policies, upon their face, were payable to Mr I P arsons’ estate. At his death, they were found in his safe deposit box. Attached to each policy was an assignment of it (dated October 21, 1903), in consideration of love and' affection, to…
2Cases cited5 opinions
- Hurlbut v. HurlbutNew York Supreme Court · 1888
- Phipard v. PhipardNew York Supreme Court · 1890
- McDonough v. Ætna Life InsuranceNew York Supreme Court · 1902
- Grogan v. United States Industrial InsuranceNew York Supreme Court · 1895
- Von Schuckmann v. HeinrichAppellate Division of the Supreme Court of the State of New York · 1904
3Cited by9 opinions
- Frick v. LewellynDistrict Court, W.D. Pennsylvania · 1924
- In re the Estate of VorheesAppellate Division of the Supreme Court of the State of New York · 1922
- City of Atlanta v. StokesSupreme Court of Georgia · 1932
- In Re Killien's EstateWashington Supreme Court · 1934
- In re the Estate of WilsonNew York Surrogate's Court · 1931
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