In re Ames' Estate
New York Surrogate's Court
. In the matter of the estate of Oliver Ames, deceased. From an order fixing the transfer tax, an appeal was taken by the State Comptroller and the executors of the estate. Order reversed.
1Opinion of the Court
FOWLER, S.
An appeal from the order fixing tax has been taken by the state comptroller and by the executors of decedent’s estate. The decedent, who was a resident of Massachusetts, died on the 22d day of October, 1895. Prior to his death he had borrowed from residents of this state certain sums of money aggregating $1,000,000, and he had pledged for the payment of that sum certain bonds and *794stock of foreign corporations. The bonds were pledged with the Mercantile Trust Company of New York, “from which the decedent had borrowed $100,000. They constituted a part of the collateral given by the…
2Cases cited12 opinions
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- In Re the Appraisal for Taxation of the Estate of WhitingNew York Court of Appeals · 1896
- In re PhippsNew York Supreme Court · 1894
- In Re the Appraisal of the Property of SloaneNew York Court of Appeals · 1897
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3Cited by5 opinions
- Security Trust Co. v. EdwardsSupreme Court of New Jersey · 1917
- In Re the Transfer Tax Upon the Estate of HallenbeckNew York Court of Appeals · 1921
- In Re the Estate of RothchildIdaho Supreme Court · 1929
- In re the Appraisal under the Transfer Tax Law of the Estate of HallenbeckAppellate Division of the Supreme Court of the State of New York · 1921
- Security Trust Co. v. EdwardsSupreme Court of New Jersey · 1916