In re Daly's Estate
Appellate Division of the Supreme Court of the State of New York
Appeal from Surrogate’s Court, New York County. In the matter of the appraisal, under the act in relation to taxable transfers of property, of the property of Marcus Daly, deceased. Appeal from an order of the surrogate setting aside an order fixing the amount of taxes to be assessed, and remitting the report to the appraiser for further consideration and report.
1Opinion of the CourtHatch, J.
The facts of this case are not in dispute. Marcus Daly, a resident of the state of Montana, died in the city nf New York on the 12th day of November, 1900, leaving a last will and testament, which were duly admitted to probate in Montana on the 19th day of January, 1901, and letters testamentary were issued in that state to his widow, as sole executrix. At the time of the death of the testator he was the owner of considerable personal property situate within this state, consisting of a lease of real estate and deposits in banks, subject to his personal check. The property, the right, to tax…
2Cases cited12 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Hamilton v. RathboneSupreme Court of the United States · 1899
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- In Re the Appraisal for Taxation of the Estate of HoudayerNew York Court of Appeals · 1896
- Ayers v. . LawrenceNew York Court of Appeals · 1874
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3Cited by4 opinions
- State Ex Rel. Walker v. JonesMontana Supreme Court · 1927
- Knudson v. KnudsonOregon Supreme Court · 1929
- People v. BlairIllinois Supreme Court · 1917
- State v. Estate of BaldwinSupreme Court of Missouri · 1929