Legal Opinion
In re the Appeal from the Order Fixing, Determining & Assessing the Transfer Tax on the Estate of Riemann
New York Surrogate's Court
Decided February 15, 1904PublishedCited by 12 opinions
Appeal from a decree assessing the tax under the transfer Tax Law.
1Opinion of the Court
Marcus, S.
This is an appeal from thq decree assessing the tax under the Transfer Tax Law upon a legacy given under *209the will of said deceased to his widow, Mary E. Riemann, and from that portion of the order and determination made by the surrogate herein fixing, assessing and determining the transfer tax upon the property transferred to the appellant under and by virtue of the provisions of the will of said decedent; and brings up for review the sole question as to whether a legacy made in lieu of dower is a taxable transfer.
A dower right is an interest in real estate not subject to a tax, to…
2Cases cited1 opinion
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
3Cited by12 opinions
- Estate of Bernays v. MajorSupreme Court of Missouri · 1939
- McDaniel v. ByrkettSupreme Court of Arkansas · 1915
- State v. JonesCourt of Appeals of Texas · 1926
- In re Osgood's EstateUtah Supreme Court · 1918
- State ex rel. Pettit v. Probate CourtSupreme Court of Minnesota · 1917
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