In Re the Appraisal Under the Transfer Tax Act of the Estate of Gordon
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered July 9,-1906, which reversed an order of the New York .County Surrogate’s Court assessing a transfer tax upon the estate of Leonard J. Gordon, deceased. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered July 9,-1906, which reversed an order of the New York .County Surrogate’s Court assessing a transfer tax upon the estate of Leonard J. Gordon, deceased. The facts, so far as material, are stated in the opinion. The debt, payable in money by the Equitable Life Assurance Society, a resident debtor, to the non-resident decedent, is taxable under the Transfer Tax Law, as the state’s jurisdiction over the debtor gives jurisdiction for the purposes of taxation. (St. John v. American, 13 N.…
1Opinion of the CourtHiscock, J.
The question presented is whether a claim under a certain policy of life insurance issued by a Hew York corporation to and upon the life of a resident of Hew Jersey is property subject to a transfer tax in this state within subdivision 2 of section 220 of the Transfer Tax Law of 1896, which imposes a tax “ when the transfer is by will or intestate law of- property within the state and the decedent was a nonresident of the state at the time of his death.”
The learned Appellate Division reversed the decision of the surrogate and held that it was not property so taxable, and we concur in this…
2Cases cited11 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- New Orleans v. StempelSupreme Court of the United States · 1899
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Wyman v. HalsteadSupreme Court of the United States · 1884
- New England Mutual Life Insurance v. WoodworthSupreme Court of the United States · 1884
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3Cited by17 opinions
- Kohny v. DunbarIdaho Supreme Court · 1912
- In re Fulham's EstateSupreme Court of Vermont · 1923
- Armstrong v. State ex rel. KlausIndiana Court of Appeals · 1918
- Morgan v. . Mutual Benefit Life Ins. Co.New York Court of Appeals · 1907
- Bliss v. BlissMassachusetts Supreme Judicial Court · 1915
12 more not listed; retrieve them via the Exa API.