In re Crerar's Estate
Appellate Division of the Supreme Court of the State of New York
Appeal from surrogate’s court, New York county. Application by the state comptroller for an appraisal for the purposes of imposing a collateral inheritance tax on the property of the estate of John Crerar, deceased. From a decision of the surrogate's court denying the application by the executors to dismiss the proceeding (65 N. Y. Supp. 573), they appeal.
1Opinion of the CourtHatch, J.
John Crerar, a resident of Chicago, died in that city -on October 19, 1889. He owned real property in this state, situate in the city of New York, known and designated in this proceeding as “91 John Street.” He also owned personal property, shown by the executor’s inventory filed in January, 1890, in the probate court of Cook county, 111., consisting of cash balances in banks in the city of New York amounting to about $7,500, stocks in New York corporations amounting to about $235,000, and an interest in the firm -of Morris K. Jessup & Co. The stock certificates and securities were kept in…
2Cases cited2 opinions
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- In re the Final Judicial Settlement of the Accounts of PiersonAppellate Division of the Supreme Court of the State of New York · 1897
3Cited by3 opinions
- In re Picot's EstateUtah Supreme Court · 1919
- In re Clarkson's EstateNew York Surrogate's Court · 1912
- In re Estate of Gordon, Superior Court of California, County of San Francisco1904