Legal Opinion
In re the Transfer Tax Upon the Estate of Thomas
New York Surrogate's Court
Decided November 15, 1902PublishedCited by 3 opinions
Appeal from an order assessing and fixing the transfer tax.
1Opinion of the Court
Thomas, S.
The decedent died, intestate, in this county (New York) on March 30, 1900, and letters of administration were thereafter duly issued. Proceedings to determine the trans-fer tax were instituted, which resulted in an appraisal and the making of an order by a surrogate fixing the tax on the footing of the appraiser’s report. From the order so made this appeal is taken. The facts involved in the controversy are not disputed. The only assets of the estate of the decedent were eight savings bank accounts, or such rights in them as belonged to the decedent at the time of his death. These…
2Cases cited6 opinions
- In Re the Estate of GihonNew York Court of Appeals · 1902
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- Chouteau v. . SuydamNew York Court of Appeals · 1860
- Murray v. BlatchfordCourt for the Trial of Impeachments and Correction of Errors · 1828
- In re the Transfer Tax Upon the Estate of MaresiAppellate Division of the Supreme Court of the State of New York · 1902
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3Cited by3 opinions
- Kennedy v. McDougalCalifornia Supreme Court · 1910
- In re the Transfer Tax upon the Estate of WoolworthAppellate Division of the Supreme Court of the State of New York · 1932
- In re the Estate of MarksNew York Surrogate's Court · 1903