In Re the Appraisal, Under the Transfer Tax Act, of the Estate of Cornell
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the 'third judicial department, entered ¡November 25, 1901, which modified and affirmed as modified a decree of the Ulster County Surrogate’s Court imposing a transfer tax on the estate of Charles W. Cornell, deceased. The facts, so far as material, are stated in the opinion. The appeal of Crispell individually and as executor to the Appellate Division should have been dismissed.
Read the full summary
Appeal from an order of the Appellate Division of the Supreme Court in the 'third judicial department, entered ¡November 25, 1901, which modified and affirmed as modified a decree of the Ulster County Surrogate’s Court imposing a transfer tax on the estate of Charles W. Cornell, deceased. The facts, so far as material, are stated in the opinion. The appeal of Crispell individually and as executor to the Appellate Division should have been dismissed. (Beebe v. R. L. H. & P. Co., 6 App. Div. 187; Matter of Allen, 81 Hun, 91; Hackley v. Hope, 2 Abb. Ct. App. Dec. 298; Bryant v. Thompson, 128 N.…
1Opinion of the CourtCtjllen, J.
The testator died on May 9th, 1898, bequeathing all his estate to Charles W. Crispell. The estate of the testator at the time of his decease amounted to about twenty thousand dollars, hut on May 28th, 1896, he had transferred to said Crispell securities of the value of fifty-five thousand dollars, and on December 3rd, 1897, he had made a further transfer of property of the value of one hundred and fifty thousand dollars. The appraiser and surrogate imposed a tax on these two transfers as well as upon the property of which the testator died possessed. The Appellate Division modified this…
2Cases cited2 opinions
- Smith v. . Van OstrandNew York Court of Appeals · 1876
- In Re the Estate of BrandrethNew York Court of Appeals · 1902
3Cited by21 opinions
- In Re the Transfer Tax Upon the Estate of SchmidlappNew York Court of Appeals · 1923
- State v. BullenWisconsin Supreme Court · 1910
- Kelly v. WoolseyCalifornia Supreme Court · 1918
- In re estate of BottomleyNew Jersey Superior Court Appellate Division · 1920
- In re the Appraisal under the Transfer Tax Law of the Estate of DalsimerAppellate Division of the Supreme Court of the State of New York · 1915
16 more not listed; retrieve them via the Exa API.