In Re the Appraisal for Taxation of the Property of Bronson
New York Court of Appeals
Appeal from order of the Appellate Division of the Supreme Court in the first judicial department, made February 21,1896, which reversed an order of the surrogate of Hew York county affirming an appraisement and determination of a transfer tax. The facts, so far as material, are stated in the opinions. The property subject to the tax includes all property or interest therein over which this state has any jurisdiction for the purposes of taxation.
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Appeal from order of the Appellate Division of the Supreme Court in the first judicial department, made February 21,1896, which reversed an order of the surrogate of Hew York county affirming an appraisement and determination of a transfer tax. The facts, so far as material, are stated in the opinions. The property subject to the tax includes all property or interest therein over which this state has any jurisdiction for the purposes of taxation. (Green v. Van Buskirk, 5 Wall. 307; Hervey v. Locomotive Works, 93 U. S. 671; Harkness v. Russell, 118 U. S. 679; Walworth v. Harris, 129 U. S. 355;…
1Opinion of the CourtGray, J.
The decedent was domiciled in the state of Connecticut, where he died in 1893; leaving, by his will, his residuary estate to his two sons, also residents of that state. A part of the residuary estate consisted in shares of the capital stock and in the bonds of corporations incorporated under the laws of this state and which were in the testator’s possession at his domicile. They had been handed over to the residuary legatees, prior to the institution by the comptroller of the city of Mew York of this proceeding to appraise them for the purposes of taxation under the Transfer Tax Act (Chap.…
2Cases cited6 opinions
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- Jermain v. Lake Shore & Michigan Southern Railway Co.New York Court of Appeals · 1883
- In Re the Appraisal, Under the Legacy & Inheritance Tax Act, of the Property of JamesNew York Court of Appeals · 1894
1 more not listed; retrieve them via the Exa API.
3Cited by116 opinions
- Plummer v. ColerSupreme Court of the United States · 1900
- Baker v. Baker, Eccles & Co.Supreme Court of the United States · 1917
- Eidman v. MartinezSupreme Court of the United States · 1902
- Rhode Island Hospital Trust Co. v. DoughtonSupreme Court of the United States · 1926
- Daniman v. Board of EducationNew York Court of Appeals · 1954
111 more not listed; retrieve them via the Exa API.