Legal Opinion

In re Kemp's Estate

Appellate Division of the Supreme Court of the State of New York

Decided June 29, 1896PublishedCited by 2 opinions

Appraisement of the estate of George Kemp, deceased, for taxation under the transfer tax law.

1Per curiam

This case is clearly within the principles laid down in Re Baudoine (Sup.) 39 N. Y. Supp. 1120, and in Re Livingston, 1 App. Div. 568, 37 N. Y. Supp. 463. Indeed, the principle’of the Livingston Case is more decisive than that enunciated in the Baudoine Case. As to the stock of the Times corporation, the ruling of the surrogate was acquiesced in; and, further, the surrogate offered to send the case back on that head, and that offer was not accepted by the executors. The only error we find in this record is the allowance of $25 to the special guardian. We think that the appointment of a…

2Cases cited2 opinions

  1. In re LivingstonAppellate Division of the Supreme Court of the State of New York · 1896
  2. In re the Taxation of the Estate of PostAppellate Division of the Supreme Court of the State of New York · 1896

3Cited by2 opinions

  1. Jacquelin v. Morning Journal Ass'nAppellate Division of the Supreme Court of the State of New York · 1899
  2. Van v. LewisNew York Supreme Court · 1903

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