In re of Trasfer Tax upon the Estate of Freund
Appellate Division of the Supreme Court of the State of New York
Appeal by Emily Freund, as executrix, etc., and beneficiary, from an order of the Surrogate’s Court of the county of Mew York, entered in said Surrogate’s Court on the 12th day of December, 1910, affirming a prior order fixing and assessing a transfer tax.
1Opinion of the Court
McLaughlin, J.:
On the second Monday of January, 1909, certain real estate in the city of Mew York appeared in the annual records of taxation against the name of one Max Freund. On the twenty-seventh of January of that year Freund died, owning such real estate, and the taxes thereon, amounting to $3,020.47, were thereafter fixed for the year 1909 and were paid by his executrix. She claims they were a debt of her testator, and for that reason should have been deducted before a transfer tax was imposed. The appraiser to whom the matter was referred refused to make such deduction and the…
2Cases cited5 opinions
- Lathers v. . KeoghNew York Court of Appeals · 1888
- Dowdney v. . Mayor, Etc., N.Y. CityNew York Court of Appeals · 1873
- Buckhout v. . City of New YorkNew York Court of Appeals · 1903
- Burr v. PalmerAppellate Division of the Supreme Court of the State of New York · 1900
- In re the Transfer Tax Upon the Estate of MaresiAppellate Division of the Supreme Court of the State of New York · 1902
3Cited by10 opinions
- MacGregor v. Johnson-Cowdin-Emmerich, Inc.Court of Appeals for the Second Circuit · 1930
- Hazard v. Board of Tax CommissionersSupreme Court of Rhode Island · 1921
- United States v. City of BuffaloCourt of Appeals for the Second Circuit · 1931
- In re the Application for a Compulsory Accounting in the Estate of AppellAppellate Division of the Supreme Court of the State of New York · 1922
- In Re the Transfer Tax Upon the Estate of HazardNew York Court of Appeals · 1920
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