Legal Opinion
In re the Transfer Tax Upon the Estate of Loewi
New York Surrogate's Court
Decided December 15, 1911PublishedCited by 4 opinions
Appeal from an order fixing the tax upon the estate of decedent.
1Opinion of the Court
Fowler, S.
The executors appeal from an order fixing a tax upon the estate of decedent. The decedent died in October, 1910. On or about June 1, 1909, he had a conversation With his son, Joseph Loewi, and the executors contend that because of certain words used by the decedent in this conversation he made a valid gift inter vivos of certain railroad bonds and bonds and mortgages on real estate, aggregating $311,-000, to his four children. They also contend that the gift was not made in contemplation of death, but that if the court should find that the gift was made in contemplation of death,…
2Cases cited8 opinions
- In Re the Judicial Settlement of the Accounts of BolinNew York Court of Appeals · 1892
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CornellNew York Court of Appeals · 1902
- Bray v. O'RourkeAppellate Division of the Supreme Court of the State of New York · 1903
- Tompkins v. LearyAppellate Division of the Supreme Court of the State of New York · 1909
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3Cited by4 opinions
- McDougald v. BoydCalifornia Supreme Court · 1916
- In re the Judicial Settlement of the Intermediate Account of Proceedings of BrownNew York Surrogate's Court · 1927
- In re the Estate of KennedyNew York Surrogate's Court · 1968
- Speaker v. KeatingDistrict Court, E.D. New York · 1941