In re the Appraisal under the Transfer Tax Law of the Estate of McMurray
Appellate Division of the Supreme Court of the State of New York
Appeal by Otto Kelsey, as Comptroller of the State of New York, from an order of the Surrogate’s Court of the county of Delaware, entered in said Surrogate’s Court on the 7th day of March, 1904, setting aside an order entered in said court on the 20th day of November, 1899, assessing a transfer tax upon the estate of John McMurray, deceased.
1Opinion of the Court
Chester, J.:
The decedent, John McMurray, died in Delaware county March 4,1896. By his will, proven in that county March 8, 1896, he gave one-half of his property to his niece, Lizzie. T. Cramer, and the other half to his nephew, Charles F. Hunt, and Grussie Hunt, his wife, and his nephew, John A. Hunt, and Sarah Hunt, his wife. The decedent and said Lizzie T. Cramer, for about twenty or twenty-five years prior to his death, had occupied the mutually acknowledged relation of parent and child, which relationship began when she was about two .years old. The value of the property of the decedent…
2Cases cited3 opinions
- In Re the Appraisal of the Estate of CorbettNew York Court of Appeals · 1902
- In re the Appraisal of the Estate of CorbettAppellate Division of the Supreme Court of the State of New York · 1900
- In re the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of GarlandAppellate Division of the Supreme Court of the State of New York · 1903