In re the Appraisal of the Estate of Cook
New York Surrogate's Court
Appeal from an order of the surrogate of Monroe county "fixing and assessing the transfer tax in above estate.
1Opinion of the Court
Brown, S.
This is in the matter of an appeal by Barbara Cook, Frederick Cook MacDonell, and the executors of the will of Frederick Cook, from an order of the surrogate of Monroe county fixing and assessing the transfer tax in respect to the transfers of the property of Frederick Cook, deceased. There are three separate objections raised by said appeal.
We will first consider the appeal from that portion of the •order fixing the rate of the tax on the legacy in trust to Frederick Cook MacDonell at five per cent, instead of one, as claimed by the appellants. Frederick Cook MacDonell is the son of…
2Cases cited9 opinions
- New York Life Insurance & Trust Co. v. VieleNew York Court of Appeals · 1899
- Mitchell v. . ThorneNew York Court of Appeals · 1892
- In re the Transfer Tax upon the Estate of WolfeAppellate Division of the Supreme Court of the State of New York · 1903
- Van Beuren v. . DashNew York Court of Appeals · 1864
- In Re the Appraisal Under the Transfer Tax Law of the Estate of WolfeNew York Court of Appeals · 1904
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3Cited by2 opinions
- Minshall v. BerryhillSupreme Court of Oklahoma · 1921
- Carter Oil Co. v. ScottDistrict Court, N.D. Oklahoma · 1926