In re White's Estate
Appellate Division of the Supreme Court of the State of New York
Appeal from Surrogate’s Court, New York County. Proceedings for the appraisal of a transfer tax on property of Nathaniel H. White, deceased. From an order affirming a prior order assessing such tax, the executors appeal. Reversed, and proceedings dismissed.
1DissentHoughton, J.
I do not think this proceeding should be dismissed. It was not so clearly established that the testator *553was a resident of the state of New Jersey as to authorize such a disposition of the matter. I think, however, there should be a rehearing. It was error to exclude the proposed testimony of the witness Polhemus as to personal communications had by her with the testator. She was a daughter of testator, and is the legatee Ida P. White mentioned in his will. Statements made by the testator to her as to changing his residence, and what he intended to do in that respect, were excluded on the…
2Cases cited3 opinions
- In re the Appraisal for Taxation under the Act in Relation to Taxable Transfers, of the Property of the Estate of GouldAppellate Division of the Supreme Court of the State of New York · 1897
- In re Gould's EstateAppellate Division of the Supreme Court of the State of New York · 1897
- In re BrundageAppellate Division of the Supreme Court of the State of New York · 1898