Legal Opinion
In re the Estate of Collier
New York Surrogate's Court
Decided May 15, 1920PublishedCited by 1 opinion
Appeal from an order assessing the transfer tax.
1Opinion of the Court
Foley, S.
This appeal is taken by Sarah Steward Collier, the widow of decedent, individually, and by her and the United States Trust Company as administrators c. t. a., from the report of the transfer tax appraiser and the order thereon, on the ground (1) that the assets of the estate have been appraised at a sum in excess of their true market value, and (2) that certain bonds of P. F. Collier & Son, Incorporated, have been reported as taxable pursuant to the provisions of section 221-b of the Tax Law.
1. The appraiser has found the net estate for distribution to be $202,194.99. The facts are…
2Cases cited4 opinions
- Warren v. KingSupreme Court of the United States · 1883
- Burrall v. . Bushwick Railroad CompanyNew York Court of Appeals · 1878
- Cass v. Realty Securities Co.Appellate Division of the Supreme Court of the State of New York · 1911
- Cass v. . Realty Securities CompanyNew York Court of Appeals · 1912
3Cited by1 opinion
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946