In re the Transfer Tax upon the Estate of Harkness
Appellate Division of the Supreme Court of the State of New York
Appeal by Harry S. Harkness and others, as administrators, 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 20th day of February, 1917.
1Opinion of the Court
Shearn, J.:
This is an appeal by the administrators of the estate of the decedent, Lamon V. Harkness, from an order of the Surrogate’s Court remitting the proceedings to an appraiser to appraise the estate of decedent, upon the determination reached by the surrogate that the decedent at his death had his domicile in the State of New York.
The case presents solely the question whether the evidence establishes as a fact that on January 17, 1915, when the decedent died in California, his domicile was in the State of New York. The question arose mainly because the decedent for many years," like…
2Cases cited5 opinions
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- Dupuy v. . WurtzNew York Court of Appeals · 1873
- In re the Transfer Tax upon the Estate of HernandezAppellate Division of the Supreme Court of the State of New York · 1916
- United States Trust Co. v. HartAppellate Division of the Supreme Court of the State of New York · 1912
- In re Adjusting the Transfer Tax on the Estate of MorganAppellate Division of the Supreme Court of the State of New York · 1917
3Cited by17 opinions
- In Re the Estate of TrowbridgeNew York Court of Appeals · 1935
- In Re the Marriage of BradfordMissouri Court of Appeals · 1977
- Curtis v. CurtisAppellate Division of the Supreme Court of the State of New York · 1918
- In re BennettNew York Surrogate's Court · 1929
- Pignatelli v. PignatelliNew York Supreme Court · 1938
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