Legal Opinion

In re the Estate of Wille

New York Surrogate's Court

Decided March 15, 1920Published

Proceedings on an appeal from an order assessing a tax.

1Opinion of the Court

Schultz, S.

These are appeals from an order entered upon the report of an appraiser in a transfer tax proceeding. The comptroller appeals therefrom on the ground that it fails to include therein the tax imposed by section 221-b of the Tax Law (Laws of 1909, chap. 62; constituting Consol. Laws, chap. LX, as amd. by Laws of 1917, chap. 700) on certain bonds secured by mortgages on real estate. The appeal of the executor is based on an error claimed to have been made in the report and in the order in respectively assessing and fixing the tax upon an alleged transfer of moneys evidenced by two…

2Cases cited8 opinions

In Re the Accounting of TottenNew York Court of Appeals · 1904
In re the Appraisal of the Estate of WilletsAppellate Division of the Supreme Court of the State of New York · 1907
Hemmerich v. Union Dime Savings InstitutionNew York Court of Appeals · 1912
Stockert v. Dry Dock Savings InstitutionAppellate Division of the Supreme Court of the State of New York · 1913
In re the Appraisal of Estate of PierceAppellate Division of the Supreme Court of the State of New York · 1909

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