In Re the Appraisal, Under the Transfer Tax Act, of the Estate of Zefita
New York Court of Appeals
Cross-appeals from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 3, 1900, which modified and affirmed as modified an order of the surrogate of New York county modifying an order assessing the value of and fixing the transfer tax upon the estate of Zefita, Countess de Bohan-Chabot, deceased. The facts, so far as material, are stated in the opinion.
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Cross-appeals from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 3, 1900, which modified and affirmed as modified an order of the surrogate of New York county modifying an order assessing the value of and fixing the transfer tax upon the estate of Zefita, Countess de Bohan-Chabot, deceased. The facts, so far as material, are stated in the opinion. The property embraced in the groups derived from Frank and Henry passed immediately and absolutely to Zefita upon thé death of Zefa. (4 Kent’s Comm. 328 ; 18 Am. & Eng. Ency. of Law, 925 ;…
1Opinion of the CourtBartlett, J.
These are cross-appeals. The comptroller of the city of New York appeals from so much of the order of the Appellate Division as affirmed the part of the surrogate’s order relieving from taxation that portion of the decedent’s estate as came to her under the will of her mother, Zefa Hey-ward. Jennie McLean, the residuary legatee under the will of the countess, appeals from so much of - the order as modi fies the order of the surrogate, the latter holding that the entire personal estate was not taxable. The taxation of the real estate is not involved in these appeals.
Henry Heyward, the father…
2Cases cited1 opinion
- In re PhippsNew York Supreme Court · 1894
3Cited by15 opinions
- In re the Transfer Tax upon the Estate of WolfeAppellate Division of the Supreme Court of the State of New York · 1903
- In re Ames' EstateNew York Surrogate's Court · 1913
- In re the Appraisal, under the Act in Relation to Taxable Transfers of Property, of the Property of HuberAppellate Division of the Supreme Court of the State of New York · 1903
- In re the Appraisal under the Transfer Tax Act of the Property of ClinchAppellate Division of the Supreme Court of the State of New York · 1904
- In re the Transfer Tax On the Estate of HornNew York Surrogate's Court · 1902
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