Legal Opinion
In re the Estate of Hamilton
New York Surrogate's Court
Decided July 15, 1903PublishedCited by 1 opinion
Proceeding for the modification of an order assessing the transfer tax in said estate.
1Opinion of the Court
Willis, S.
This is an application for the refunding of a part of the transfer tax assessed against the estate of Hosea A. Hamilton, deceased.
It appears, by the petition and proofs submitted in support thereof, that the decedent died on the 5th day of December, 1898, leaving a last will and testament which was, on or about the 16th day of March, 1899, duly admitted to probate by the surrogate of the county of Otsego, New York, and letters testamentary thereon duly granted to the petitioner, and one Topping, as executors of said will. On March 27, 1899, an order was made by the surrogate of…
2Cases cited4 opinions
- In re Estate of SchermerhornAppellate Division of the Supreme Court of the State of New York · 1899
- In re the Estate of WallaceNew York Surrogate's Court · 1899
- People ex rel. Singer v. Knickerbocker Trust Co.New York Supreme Court · 1902
- In re the Transfer Tax on the Estate of MorganNew York Surrogate's Court · 1902
3Cited by1 opinion
- Estate of Holdeen v. CommissionerUnited States Tax Court · 1975