In re the Transfer Tax upon the Estate of Hubbard
Appellate Division of the Supreme Court of the State of New York
Appeal by the State Comptroller from an order of the Surrogate’s Court of the county of New York, entered in the office of the clerk of said court on the 18th day of March, 1918, affirming a prior order fixing and assessing a tax upon the transfers of property of Thomas H. Hubbard, deceased.
1Opinion of the Court
Laughlin, J.:
On the appeal to the Surrogate’s Court from the ex parte order it was contended in behalf of the State Comptroller that at the time of the appraisal it was impossible to determine the amount of the transfer tax upon certain securities of the testator which had been pledged as collateral security for the payment of an indebtedness of another and upon the interest of the testator in the copartnership business of Thomas H. Hubbard & Co., and that, therefore, the imposition of the tax on those properties should have been suspended. (See 103 Misc. Rep. 125.) The order from which the…
2Cases cited8 opinions
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In re the Transfer Tax upon the Estate of GrosvenorAppellate Division of the Supreme Court of the State of New York · 1908
- In re the Appraisal of the Estate of SkinnerAppellate Division of the Supreme Court of the State of New York · 1905
- In re the Estate of PenfoldNew York Surrogate's Court · 1914
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