In Re the Transfer Tax Upon the Estate of Ramsdill
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 24, 1907, which affirmed an order of tlie Mew York County Surrogate’s Court exempting tlie decedent’s estate from a' transfer tax and vacating a pro forma order previously made fixing a tax upon such estate. Tlie facts, so far as material, are stated in the opinion.
Read the full summary
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 24, 1907, which affirmed an order of tlie Mew York County Surrogate’s Court exempting tlie decedent’s estate from a' transfer tax and vacating a pro forma order previously made fixing a tax upon such estate. Tlie facts, so far as material, are stated in the opinion. A foreign administrator or executor lias no right to so manipulate and distribute tlie assets of an estate that the effect is to defeat or impair the provisions of our Tax Law relating to transfers. (Matter of Daly,…
1Opinion of the CourtWerner, J.
On the 19th day of December, 1903, Charles Ramsdill died intestate, a resident of Malden, Massachusetts, and leaving him surviving a brother and certain nieces and nephews. Ilis personal estate, amounting to about $72,000, Avas all outside of this state, except some shares of stock in tAvo corporations. In the course of administration in this state application Avas made to .the surrogate of Row York county for the usual appraisal under the Transfer Tax Act. That proceeding resulted in a report to the surrogate shoAving that the decedent’s total personal estate amounted to $72,642, of Avhich…
2Cases cited3 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- In Re the Appraisal, Under the Legacy & Inheritance Tax Act, of the Property of JamesNew York Court of Appeals · 1894
3Cited by14 opinions
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- People ex rel. Andrews v. CameronAppellate Division of the Supreme Court of the State of New York · 1910
- Estate of Caswell v. CommissionerUnited States Tax Court · 1974
- People v. KelloggIllinois Supreme Court · 1915
- Sanchez v. BowersCourt of Appeals for the Second Circuit · 1934
9 more not listed; retrieve them via the Exa API.