In re the Transfer Tax upon the Estate of Althause
Appellate Division of the Supreme Court of the State of New York
Appeal by Walton C. Althause, administrator, etc., of Sarah Ml Althause, deceased, and others, 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 9th day of March, 1901, affirming a previous order of said court entered on the 5th day of December, 1900, which confirmed the report of an appraiser appointed under the Transfer Tax Law.
1Opinion of the Court
Laughlin, J,:
The decedent died intestate on the 6th day of March, 1900. Letters of' administration were duly issued, and on the 22d day of October thereafter an appraiser was appointed to fix the fair market value, at the time of the transfer, of her estate, subject to the payment of any taxes imposed by article 10 of chapter 908 of the Laws of 1896, and the acts amendatory thereof and supplemental thereto. The report of the appraiser, which was filed on the 20th day of November, 1900, showed a net personal estate of $18,369.03, and that decedent left as her only heirs at law and next of kin…
2Cases cited1 opinion
- In Re Taxation Under the Transfer Tax Acts of Property Belonging to the Estate of BalleisNew York Court of Appeals · 1894
3Cited by13 opinions
- Stearns v. StearnsSupreme Court of Connecticut · 1925
- Susskind v. 1136 Tenants Corp.Civil Court of the City of New York · 1964
- Grumman Aircraft Engineering Corp. v. Board of AssessorsNew York Court of Appeals · 1957
- People v. AshworthAppellate Division of the Supreme Court of the State of New York · 1927
- Rodack v. New Moon TheatreAppellate Terms of the Supreme Court of New York · 1923
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