Morgan v. Cowie
Appellate Division of the Supreme Court of the State of New York
Appeal by the plaintiffs, William J. Morgan, Comptroller of the State of New York, and another, from an order and decree of the Surrogate’s Court of Onondaga county, entered in said Surrogate’s Court on the 31st day of October, 1899, amending an order entered in that court on the lltli day of November, 1896, assessing the cash value of the legacies and devises in the will of James Hardie, deceased.
1Opinion of the Court
Spring, J.:
In 1896 an appraiser was appointed by the surrogate of Onondaga county to fix the fair market value of the estate which passed by the will of James H'ardie, deceased, with a view to the imposition of the transfer tax. (Chap. 399, Laws of 1892.)
A hearing was had before the appraiser and his report was filed and an order entered in the Surrogate’s Court on the 11th day of November, 1896, determining the value of the interest of each person liable to assessment with the amount of the tax assessed. No appeal was taken from this determination of the surrogate.
From the decree entered on…
2Cases cited7 opinions
- Ladd v. . StevensonNew York Court of Appeals · 1889
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- Matter of HendersonNew York Court of Appeals · 1898
- In re CooganNew York Supreme Court · 1899
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In re SillimanAppellate Division of the Supreme Court of the State of New York · 1903
- In re the Estate of SielckenNew York Surrogate's Court · 1937
- In re the Appraisal of the Estate of WilletsAppellate Division of the Supreme Court of the State of New York · 1907
- In re the Transfer Tax upon the Estate of PutnamAppellate Division of the Supreme Court of the State of New York · 1927
19 more not listed; retrieve them via the Exa API.