Legal Opinion
In Re the Transfer Tax Upon the Estate of Gates
New York Court of Appeals
Decided July 9, 1926PublishedCited by 2 opinions
1Opinion of the CourtPound, J.
Securities of a non-resident were taxed under section 220, subdivision 2, of the Tax Law (Cons. Laws, ch. 60), in effect November 28, 1918, which reads as follows:
“ When the transfer is by will or intestate law, of tangible property within the State or of any intangible property, if evidenced by or consisting of shares of stock, bonds, notes or other evidences of interest in any corporation, joint-stock company or association wherever incorporated or organized, except a corporation, foreign or domestic, or joint-stock company or association constituting, being or in the nature of a moneyed…
2Cases cited8 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- People v. North River Sugar Refining Co.New York Court of Appeals · 1890
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- Wheeler v. SohmerSupreme Court of the United States · 1914
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Halsted v. Globe Indemnity Co.New York Court of Appeals · 1932
- In re the Estate of MorrisNew York Surrogate's Court · 1932