In re the Appraisal of the Estate of Bullard
Appellate Division of the Supreme Court of the State of New York
Appeal by ¡Nathan L. Miller, Comptroller of the State of ¡New York, from a decree of the Surrogate’s Court of Saratoga county, entered in said Surrogate’s Court on the 24th day of March, 1902, adjudging the estate of the deceased to be exempt from taxation under the law relating to taxable transfers of property.
1Opinion of the Court
Kellogg, J.:
Daniel A. Bullard died in April, 1901, at the age of eighty-six years and upwards. The case shows him to have been in vigorous *208health until within a few weeks of his demise. On February 5, 1898, over three years prior to his death, he gave to his daughter Helen F. Brisbin, one of the respondents, 120 shares of stock in the National Bank of Schuylerville, valued at $15,600, and to his grandson Charles E. Brisbin the same number of shares in the same bank. The certificates of stock for these shares, then held by deceased, were in writing on the back transferred to these donees at…
2Cases cited2 opinions
- In Re the Estate of BrandrethNew York Court of Appeals · 1902
- In re Estate of SpauldingAppellate Division of the Supreme Court of the State of New York · 1900
3Cited by7 opinions
- In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
- In re the Appraisal of the Estate of BallAppellate Division of the Supreme Court of the State of New York · 1914
- In re the Estate of ValentineNew York Surrogate's Court · 1924
- Elyachar v. Gerel Corp.District Court, S.D. New York · 1984
- Owen v. CommissionerCourt of Appeals for the Ninth Circuit · 1931
2 more not listed; retrieve them via the Exa API.