In Re the Appraisal, Under the Transfer Tax Act, of the Estate of Jones
New York Court of Appeals
Appeal from an qrder of the Appellate Division of the Supreme Court in the first judicial department, entered February 14, 1902, which modified and affirmed as modified an order of the Flew York County Surrogate’s Court imposing a transfer tax upon the estate of George Jones, deceased. The facts, so far as material, are stated in the opinion. The shares are-personal property; (A. E. Co. v. Ohio, 166 U. S. 185; People ex rel. v. Roberts, 4 App.
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Appeal from an qrder of the Appellate Division of the Supreme Court in the first judicial department, entered February 14, 1902, which modified and affirmed as modified an order of the Flew York County Surrogate’s Court imposing a transfer tax upon the estate of George Jones, deceased. The facts, so far as material, are stated in the opinion. The shares are-personal property; (A. E. Co. v. Ohio, 166 U. S. 185; People ex rel. v. Roberts, 4 App. Div. 334; Matter of Brandreth, 59 N. Y. Supp. 1092; Simpson v. J. C. C. Co., 165 N. Y. 199; Waterbury v. M. U. E. Co., 50 Barb. 150; Rice v.…
1Opinion of the CourtBartlett, J.
The single question involved in this appeal is one of law upon undisputed facts.
The late George Jones was a member of a joint stock association known as “ The New York Times.” The property of this association was represented by the issue of a hundred shares of stock, of which the deceased owned forty-six. This association was formed in January, 1872, its articles being executed by seven associates, and provided in detail for the management of the business; the eighth subdivision thereof reads as follows: “ All the, property, real and ¡personal, and all the goods and chattels, dioses and…
2Cases cited10 opinions
- Kent v. . Quicksilver Mining Co.New York Court of Appeals · 1879
- Weaver v. . BardenNew York Court of Appeals · 1872
- Corning & Horner v. McCulloughNew York Court of Appeals · 1847
- Jermain v. Lake Shore & Michigan Southern Railway Co.New York Court of Appeals · 1883
- People Ex Rel. Winchester v. . ColemanNew York Court of Appeals · 1892
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3Cited by35 opinions
- In Re Estate of FeltonCalifornia Supreme Court · 1917
- Hibbs v. . BrownNew York Court of Appeals · 1907
- Kingsbury v. ChapinMassachusetts Supreme Judicial Court · 1907
- Hoglan v. MooreSupreme Court of Alabama · 1929
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
30 more not listed; retrieve them via the Exa API.