Legal Opinion
Hillman v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided July 23, 1968PublishedCited by 5 opinions
1Opinion of the Court
Staley, Jr., J.
This is a proceeding under CPLR article 78 and sections 199 and 375 of the Tax Law (transferred to the *363Appellate Division of the Supreme Court in the Third Department by an order of the Supreme Court at Special Term, entered in Albany County), to review a determination of the State Tax Commission.
The petitioner, Agnes Hillman, is the executrix under the last will and testament of Hildemar M. Hillman who died on May 10, 1957, a resident of the County of Kings. The assets of the estate were valued at $1,145,801.30. Part of these assets consisted of $42,500 in cash which, prior to…
2Cases cited3 opinions
- Calder v. GravesAppellate Division of the Supreme Court of the State of New York · 1941
- Matter of Calder v. GravesNew York Court of Appeals · 1941
- People ex rel. Freeborn & Co. v. GravesAppellate Division of the Supreme Court of the State of New York · 1939
3Cited by5 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Allied New York Services, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
- Executive Land Corp. v. ChuAppellate Division of the Supreme Court of the State of New York · 1989
- Starrs v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
- Goldner v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977