In re Assessing & Determining the Transfer Tax on the Estate of Becker
New York Surrogate's Court
Appeal from the report of an appraiser appointed under the Transfer Tax Act. Upon the part of the State the appeal was taken because the transfer tax appraiser deducted in the above estate the amount of upwards of $10,000, which was due to the United States under the War Revenue Law.
Read the full summary
Appeal from the report of an appraiser appointed under the Transfer Tax Act. Upon the part of the State the appeal was taken because the transfer tax appraiser deducted in the above estate the amount of upwards of $10,000, which was due to the United States under the War Revenue Law. This deduction, which was made by the transfer tax appraiser, reduced the net value of the estate (to the extent of the amount due the United States) upon which the percentage would be figured for the State of Hew York, thereby' reducing the tax otherwise coming to the State; in other words, they sought to…
1Opinion of the Court
Marcus, S.
This is an appeal by the comptroller of- the State of Hew York, and the treasurer of Erie county, Hew York, from the report of the transfer tax appraiser, fixing, assessing and determining the transfer tax upon the property of the above-named deceased, on the following grounds:
“ That the deduction made from the estate before assessing the transfer tax amounting to $10,000, the estimated amount of the national war revenue tax, is an erroneous and improper deduction, which should not be allowed.”
Upon the part of the executors and trustees, the point is raised that the appraiser has…
2Cases cited2 opinions
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- In Re the Estate of WesturnNew York Court of Appeals · 1897
3Cited by3 opinions
- In re the Appraisal of the Estate of GihonAppellate Division of the Supreme Court of the State of New York · 1901
- In re the Estate of GihonNew York Surrogate's Court · 1900
- In re Assessing & Determining the Transfer Tax on the Estate of IrishNew York Surrogate's Court · 1899