Legal Opinion
In re the Transfer Tax On the Estate of Horn
New York Surrogate's Court
Decided October 15, 1902PublishedCited by 3 opinions
Appeal from an order fixing the transfer tax.
1Opinion of the Court
Thomas, S.
This is an appeal from an order fixing the transfer tax. The decedent, a resident of Hew Jersey, died April 11, 1902, leaving a will whereby he gave all of his estate to his *318■widow and children. Ho was president of a joint-stock association, known as Wm. C. Horn, Bro. & Co., having an office in the city of Hew York, and owned 1,120 of the 2,000 shares into which the stock was divided. The appraiser assessed his stock as representing property in this State, the transfer of which is subject to taxation, and no objection is made to this. At the time of his death the association was…
2Cases cited10 opinions
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- In Re the Appraisal for Taxation of the Estate of HoudayerNew York Court of Appeals · 1896
- In Re the Appraisal for Taxation of the Estate of WhitingNew York Court of Appeals · 1896
- In Re the Appraisement of Legacies & Assessment of Collateral Inheritance Tax Under the Last Will & Testament of KnoedlerNew York Court of Appeals · 1893
- In re PhippsNew York Supreme Court · 1894
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3Cited by3 opinions
- In re the Estate of GibbsNew York Surrogate's Court · 1908
- In Re the Estate of RothchildIdaho Supreme Court · 1929
- In re the Estate of ProbstNew York Surrogate's Court · 1903