Legal Opinion

In re the Estate of Notman

New York Surrogate's Court

Decided June 1, 1956PublishedCited by 1 opinion

1Opinion of the Court

Maximilian Moss, S.

This is an appeal under section 232 of the Tax Law by the United States Trust Company of New York as administrator de bonis non of the estate of Violette W. Notman, deceased, from a pro forma order of this court made and entered on May 13, 1955, by which a transfer tax of $1,466.67 was imposed under article 10 of the Tax Law.

The facts being undisputed the problem presented is one of law. John Notman, decedent’s father, died on January 5, 1907. He was survived by his widow, a daughter, Elizabeth and *467another, Violette, who will be referred to herein as the decedent. He left a…

2Cases cited11 opinions

  1. Stringer v. . YoungNew York Court of Appeals · 1908
  2. Mills v. . HussonNew York Court of Appeals · 1893
  3. In Re the Transfer Tax Upon the Estate of WhiteNew York Court of Appeals · 1913
  4. In re the Judicial Settlement of the Account of Waterbury Trust Co.New York Surrogate's Court · 1927
  5. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of NaylorNew York Court of Appeals · 1907

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3Cited by1 opinion

  1. Teubner v. O'ConnellNew York Supreme Court · 1966

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