In Re the Appraisal, Under the Transfer Tax Law, of the Estate of Green
New York Court of Appeals
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered September 23, 1920, which reversed an order of the New York County Surrogate’s Court in a transfer tax proceeding and remitted the matter to the surrogate. In October, 1916, the appellant, executor, initiated a proceeding for an appraisal of the estate of Mrs. Green under the Transfer Tax Law.
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Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered September 23, 1920, which reversed an order of the New York County Surrogate’s Court in a transfer tax proceeding and remitted the matter to the surrogate. In October, 1916, the appellant, executor, initiated a proceeding for an appraisal of the estate of Mrs. Green under the Transfer Tax Law. The petition filed by the executor contained the statement that he had been advised that his testatrix at the time of her death was not a resident of the state of New York.…
1Opinion of the CourtHogan, J.
The Transfer Tax Law imposes a tax upon the property of a decedent “ when the transfer is by will or intestate law, of capital invested in business in the State by a non-resident of the State doing business in the State either as principal or partner.” (Section 220, subd. 2.)
Under the provision of the statute quoted a nonresident decedent of this state at the time of his death must not only have capital invested in business within the state but concurrently therewith must have been doing business in this state — otherwise the tax may not be imposed. (People ex rel. Chicago J. R. & S. Y. Co.…
2Cases cited5 opinions
- Brock v. . PoorNew York Court of Appeals · 1915
- Matter of Estate of RomaineNew York Court of Appeals · 1891
- People v. . American Bell Telephone Co.New York Court of Appeals · 1889
- People Ex Rel. Manila Electric Railroad & Lighting Corp. v. KnappNew York Court of Appeals · 1920
- People Ex Rel. Chicago Junction Railways & Union Stockyards Co. v. RobertsNew York Court of Appeals · 1897
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- American Tobacco Company v. GoulandrisDistrict Court, S.D. New York · 1959
- In re the Judicial Settlement of the Intermediate Account of Proceedings of BrownNew York Surrogate's Court · 1927
- Connecticut General Life Insurance v. Superintendent of InsuranceNew York Court of Appeals · 1961
- Hotel Esplanade, Inc. v. HermanNew York Supreme Court · 1960
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