County Treasurer v. Clarke
Appellate Division of the Supreme Court of the State of New York
Appeal from Surrogate’s Court, Kings County. In the matter of the transfer tax upon the estate of Otto Huber, deceased. From an order of the Surrogate’s Court modifying an ex parte order of the surrogate entered on the report of the appraisers on the appeal of the executor of the deceased and the treasurer of Kings county, the latter appeals.
1Opinion of the CourtWoodward, J.
This is a transfer tax proceeding, the county treasurer of Kings county appealing from an order of the Surrogate’s Court modifying, and, as modified, affirming, the ex parte order of the surrogate entered upon the report of an appraiser. The decedent, a resident of Brooklyn,. died March 22, 1900, leaving a last will and testament, which was duly admitted to probate on the gth day of April, 1900. The executors and the treasurer of Kings county both appealed from the formal order entered upon the report of the appraiser. The appeal of the executors was sustained, and that of the *770county…
2Cases cited6 opinions
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- In re PhippsNew York Supreme Court · 1894
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of ZefitaNew York Court of Appeals · 1901
- In re the Appraisal Under the Transfer Tax Act of the Property of ZefitaAppellate Division of the Supreme Court of the State of New York · 1899
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3Cited by2 opinions
- In Re the Estate of RothchildIdaho Supreme Court · 1929
- In re the Estate of ClinchNew York Surrogate's Court · 1904