Legal Opinion
In re the Transfer Tax Upon the Estate of McMullen
New York Surrogate's Court
Decided December 15, 1915PublishedCited by 4 opinions
Appeal from an order assessing a transfer tax.
1Opinion of the Court
Schulz, S.
The next of kin of the decedent appeal from an order entered upon the report of the transfer tax appraiser.
The decedent at the time of her death was the owner of two hundred and thirty-two shares of the capital stock of the Central Dairy Company, a corporation engaged in ‘dealing in milk and dairy products. She died on January 18, 1914. Letters of *339administration were issued to the public administrator on September 8, 1914, and the shares of stock were sold on April 20, 1915. The par value of the stock was fifty dollars per share, and at the sale one hundred and forty shares were…
2Cases cited8 opinions
- People Ex Rel. A.J. Johnson Co. v. . RobertsNew York Court of Appeals · 1899
- In re the Judicial Settlement of the Account of SilkmanAppellate Division of the Supreme Court of the State of New York · 1907
- In re the Appraisal of the Estate of BallAppellate Division of the Supreme Court of the State of New York · 1914
- Cabble v. CabbleAppellate Division of the Supreme Court of the State of New York · 1906
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
- In re the Transfer Tax upon the Estate of BoltonNew York Surrogate's Court · 1923
- In re FordAppellate Division of the Supreme Court of the State of New York · 1970
- In re the Judicial Settlement of the Account of Proceedings of BrownAppellate Division of the Supreme Court of the State of New York · 1925