Matter of Meyer
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 16, 1913, which affirmed an order of the New York County Surrogate’s Court denying a petition to vacate or modify a transfer tax upon the estate of Mary R. Meyer, deceased. The facts, so far as material, are stated in the opinion. If there has "been no transfer, no right of succession exists or can exist; and there is nothing to tax. (Matter of Wolfe, 89 App.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 16, 1913, which affirmed an order of the New York County Surrogate’s Court denying a petition to vacate or modify a transfer tax upon the estate of Mary R. Meyer, deceased. The facts, so far as material, are stated in the opinion. If there has "been no transfer, no right of succession exists or can exist; and there is nothing to tax. (Matter of Wolfe, 89 App. Div. 349; 179 N. Y. 599; Matter of Cook, 187 N. Y. 253; Matter of Tracy, 179 N. Y. 501.) The surrogate had ample power to…
1Opinion of the CourtCollin, J.
The estate of the testatrix consisted of personal property of an inventoried value less than the expenses of administration, namely, $153.25, and an one-half interest in the equity of redemption in certain mortgaged real estate, which interest in the transfer tax pro ceeding was on December 31, 1909, appraised at about $8,000. On July 13, 1911, the Surrogate’s Court fixed the transfer tax on certain legacies at $297.08. The real estate was sold September 25, 1912, under the judgment in the action to foreclose the mortgage upon it, for the sum due and unpaid upon the mortgage. The executor has…
2Cases cited6 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- People, Ex Rel. Wood v. . LacombeNew York Court of Appeals · 1885
- State ex rel. Heiden v. RyanWisconsin Supreme Court · 1898
- In Re the Transfer Tax Upon the Estate of WhiteNew York Court of Appeals · 1913
- In re the Appraisal under the Transfer Tax Acts of the Property of LowryAppellate Division of the Supreme Court of the State of New York · 1903
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3Cited by92 opinions
- Zappone v. Home InsuranceNew York Court of Appeals · 1982
- Williams v. WilliamsNew York Court of Appeals · 1969
- People v. RyanNew York Court of Appeals · 1937
- Surace v. DannaNew York Court of Appeals · 1928
- MATTER OF UNITED PRESS ASSNS. v. ValenteNew York Court of Appeals · 1954
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