Legal Opinion
In re the Transfer Tax upon the Estate of Green
New York Surrogate's Court
Decided October 15, 1919PublishedCited by 4 opinions
Appeal by the state comptroller from an order assessing the transfer tax.
1Opinion of the Court
Fowler, S.
The appeal of the state comptroller from the order assessing a tax upon the estate of the late Mrs. Hetty Green brings up for review the finding of the appraiser, that she was “ not doing business in this state,” within the meaning of that phrase in the last clause of subdivision 2 of section 220 of the Tax Law. The notice of appeal contains also a statement that the state comptroller wishes to have reviewed in the Court of Appeals the order of this court and that of the Appellate Division confirming the order of this court to the effect that the deceased did not have her domicile…
2Cases cited9 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- South Carolina v. United StatesSupreme Court of the United States · 1905
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- The Parker Mills v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- Despard v. . ChurchillNew York Court of Appeals · 1873
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- James Kendall Clancy v. The First National Bank of Colorado SpringsCourt of Appeals for the First Circuit · 1969
- Advance Transformer Co. v. Superior CourtCalifornia Court of Appeal · 1974
- Kentucky Department of Revenue v. BomarCourt of Appeals of Kentucky · 1972
- In re the Appraisal, under the Transfer Tax Law, of the Estate of GreenAppellate Division of the Supreme Court of the State of New York · 1920