Legal Opinion
In re the Estate of Watson
New York Surrogate's Court
Decided June 23, 1945PublishedCited by 1 opinion
1Opinion of the Court
Kingbose, S.
On December 18, 1940, a pro forma order was entered herein, assessing a New York estate tax in the amount of $1,186.79, which was paid. On June 15, 1944, an amended order (erroneously dated July 15, 1944), was entered assessing an additional tax of $449.57. From the latter order the executor appeals.
Lucy Carlile Watson, the testatrix, died on December 12,1938.
The additional tax-was levied under the authority contained in the next to the last paragraph of section 249-n of the Tax Law, which reads as follows: “Notwithstanding any of the foregoing provisions of this section or any…
2Cases cited20 opinions
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- Blackstone v. MillerSupreme Court of the United States · 1903
- Schlesinger v. WisconsinSupreme Court of the United States · 1926
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3Cited by1 opinion
- In re the Estate of SchroederNew York Surrogate's Court · 1950