In re Adjust the Transfer Tax upon the Estate of Morgan
New York Surrogate's Court
Proceeding under Transfer Tax Law to appraise and assess a tax upon a transfer under a will.
1Opinion of the Court
Fowler, S. —
This is a proceeding under the Transfer Tax Law to appraise the property of the decedent and to assess a tax upon its transfer under her will. The executors contend that the decedent’s last legal residence or domicile was in Washington, D. C., and consequently that the transfer of her intangible property in this State is not subject to a transfer tax imposed by this State. The state comptroller, on the other hand, contends that the decedent had her last residence or domicile in this State, and consequently that the transfer of her personal property, wherever situated, is subject…
2Cases cited7 opinions
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- Dewey v. Des MoinesSupreme Court of the United States · 1899
- Overby v. GordonSupreme Court of the United States · 1900
- In re the Application for the Revocation of Letters of Administration Granted to RobitailleNew York Surrogate's Court · 1912
- Dorwin v. . StricklandNew York Court of Appeals · 1874
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3Cited by2 opinions
- In re the Transfer Tax upon the Estate of NortonNew York Surrogate's Court · 1916
- In Re Estate of HarknessCalifornia Supreme Court · 1917