Legal Opinion

Estate of Taylor

New York Surrogate's Court

Decided December 15, 1893PublishedCited by 1 opinion

Proceedings on assessment of tax under the provisions of chapter 399, Laws of 1892.

1Opinion of the Court

Davie, S.

The testator died February 10, 1893. His will was admitted to probate on the twenty-fifth of the same month. On the 28th day of March, 1893, an appraiser was appointed, pursuant to the provisions of section 11 of the act entitled “An act in relation to taxable transfers of property ” (Chap. 399, Laws 1892), who filed his report November 25, 1893, from which it appears that the testator died possessed of personal property of the value of $21,329. The debts, funeral expenses and estimated expenses of administration are $1,117.79, leaving for distribution under the will, $20,211.27.

The…

2Cases cited2 opinions

  1. In Re the Appeal From the Assessment of Taxes Upon the Legatees, Under the Will of CagerNew York Court of Appeals · 1888
  2. Estate of HoffmanNew York Surrogate's Court · 1893

3Cited by1 opinion

  1. In re the Appraisal for Taxation of the Estate of ConklinNew York Surrogate's Court · 1903

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