In Re the Transfer Tax Upon the Estate of Hernandez
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 5, 1916, which affirmed a decree of the New York County Surrogate’s Court dismissing an appeal from a prior decree assessing a transfer tax upon the estate of Tirso M. y Hernandez, deceased. The surrogate fixed the -tax upon the theory that the deceased was a non-resident.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 5, 1916, which affirmed a decree of the New York County Surrogate’s Court dismissing an appeal from a prior decree assessing a transfer tax upon the estate of Tirso M. y Hernandez, deceased. The surrogate fixed the -tax upon the theory that the deceased was a non-resident. The comptroller claims that the deceased was a resident and that the tax should have been assessed accordingly, and that there was improperly deducted from the personal property of the deceased within this state…
1Opinion of the Court
Order affirmed, with costs; no opinion.
Concur: Hiscock, Chase, Cuddebaok, Hogan, Cardozo and Pound, JJ. Absent: Willard Bartlett, Ch. J.
2Cited by26 opinions
- Rummel v. PetersMassachusetts Supreme Judicial Court · 1943
- In re the Estate of CrichtonNew York Court of Appeals · 1967
- In re the Appraisal of the Estate of LydigAppellate Division of the Supreme Court of the State of New York · 1920
- Wyatt v. FulrathNew York Court of Appeals · 1965
- Zaffaroni v. CommissionerUnited States Tax Court · 1976
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