Legal Opinion

In re the Transfer Tax upon the Estate of Spingarn

Appellate Division of the Supreme Court of the State of New York

Decided December 29, 1916PublishedCited by 7 opinions

Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 29th day of June, 1916, denying a motion to resettle a prior order fixing the transfer tax herein and also from the prior order entered in the office of said Surrogate’s Court on the 25th day of February, 1916.

1Opinion of the Court

Scott, J.:

This is an appeal by the State Comptroller from an order of Mr. Surrogate Fowler, one of the surrogates of New York county, denying a motion by said Comptroller for an order resettling an order fixing and assessing the transfer tax upon the transfers of property under the will of the above-named decedent. The amendment sought by means of the resettlement is the insertion of a clause which shall determine and declare what portion of the tax assessed should be deposited with a trust company, or companies or savings bank, to the credit of the estate, or secured by the deposit of bonds…

2Cases cited4 opinions

  1. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
  2. In Re the Transfer Tax Upon the Estate of ZborowskiNew York Court of Appeals · 1914
  3. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of BrezNew York Court of Appeals · 1902
  4. In re the Estate of HoytNew York Surrogate's Court · 1904

3Cited by7 opinions

  1. In re the Transfer Tax upon the Estate of BowersAppellate Division of the Supreme Court of the State of New York · 1921
  2. In re the Transfer Tax upon the Estate of DeCordovaAppellate Division of the Supreme Court of the State of New York · 1922
  3. In re Empire Trust Co.New York Supreme Court · 1936
  4. People ex rel. Ferris v. Horton, New York County Courts1933
  5. In re the Transfer Tax On the Estate of PerkinsNew York Surrogate's Court · 1922

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