In re the Transfer Tax on the Estate of Libolt
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of Orange, entered in said Surrogate’s Court on the 14th day of J uly, 1904, affirming an order of said Surrogate’s Court entered on the 5th day of October, 1903, determining the amount and value of the estate of Letty J. Libolt, deceased, for the purpose of a transfer tax; and also from an order of said Surrogate’s Court, entered on the 14th day of July, 1904, opening the…
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Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of Orange, entered in said Surrogate’s Court on the 14th day of J uly, 1904, affirming an order of said Surrogate’s Court entered on the 5th day of October, 1903, determining the amount and value of the estate of Letty J. Libolt, deceased, for the purpose of a transfer tax; and also from an order of said Surrogate’s Court, entered on the 14th day of July, 1904, opening the hearing in the above-entitled proceeding and permitting the executors of Letty J. Libolt, deceased, to furnish and…
1Opinion of the Court
Hirschberg, P. J.:
The learned surrogate has determined that the sum of $445 is to be deducted from the value of the actual assets of the estatp in arriving at the amount which is lawfully subject to a transfer tax. The theory upon which the deduction is made is that the husband of the testatrix would have been entitled to the exemptions enumerated in subdivision 3 of section 2713 of the Code of Civil Procedure had his wife been possessed of the articles exempted, such as sheep, swine, a cow, etc., but as the articles therein enumerated did not in fact exist he was, nevertheless, entitled to…
2Cases cited2 opinions
- In re WilliamsAppellate Division of the Supreme Court of the State of New York · 1898
- In re the Estate of KeoughNew York Surrogate's Court · 1904
3Cited by7 opinions
- In re the Transfer Tax upon the Estate of BoltonNew York Surrogate's Court · 1923
- In re the Judicial Settlement of the Account of StilesNew York Surrogate's Court · 1909
- In re the Estate of BairdAppellate Division of the Supreme Court of the State of New York · 1908
- In re Mehn's EstateNew York Surrogate's Court · 1910
- In re the Judicial Settlement of the Estate of BernsNew York Surrogate's Court · 1907
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