In Re the Transfer Tax Upon the Estate of Dolbeer
New York Court of Appeals
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the second judicial department, entered February 29, 1919, which unanimously affirmed an order of the Kings County Surrogate’s Court assessing a transfer tax upon the estate of Frazier M. Dolbeer, deceased.
1Per curiam
This appeal presents the question: Is the entire amount of a joint bank account in the name of husband and wife, payable to the survivor, created subsequent to the taking effect of chapter 664 of the Laws of 1915, taxable on the death of the husband? An appeal from a final order is not an appeal where questions should be certified as provided by the Code of Civil Procedure (§ 190, subd. 3), and it is unnecessary to answer the question certified.
In Matter of McKelway (221 N. Y. 15) it was held that even when the joint account was created prior to the adoption of the statute, the transfer by…
2Cases cited7 opinions
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- In Re the Transfer Tax Upon the Estate of KeeneyNew York Court of Appeals · 1909
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- In Re the Appraisal, Under the Transfer Tax Law, of the Estate of LyonNew York Court of Appeals · 1922
- In Re the Transfer Tax Upon the Estate of KaneNew York Court of Appeals · 1927
- Tax Commission v. HutchisonOhio Supreme Court · 1929
- Kissam v. McElligottDistrict Court, S.D. New York · 1920
- In re the Transfer Tax Upon the Estate of CossittAppellate Division of the Supreme Court of the State of New York · 1923
14 more not listed; retrieve them via the Exa API.