Legal Opinion
In re the Estate of Mcalpin
New York Surrogate's Court
Decided January 14, 1938PublishedCited by 3 opinions
1Opinion of the Court
Delehanty, S.
The State Tax Commission heretofore appealed from the order of this court dated September 1, 1937, which was entered on the report of the appraiser and which exempted the estate from estate tax. The State Tax Commission did not notice its own appeal for argument. The appeal was brought on by the estate representative. On the argument it was contended by the attorney for the State Tax Commission that Matter of Rueff (157 Misc. 680; affd., without opinion, 249 App. Div. 617; appeal dismissed, 273 N. Y. 530) had been overruled by Matter of Lagergren (276 id. 184) and that in…
2Cases cited6 opinions
- Great Atlantic & Pacific Tea Co. v. GrosjeanSupreme Court of the United States · 1937
- Silas Mason Co. v. Tax Commission of WashingtonSupreme Court of the United States · 1937
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- Howitt v. Street & Smith Publications, Inc.New York Court of Appeals · 1938
- In Re the Estate of RueffNew York Court of Appeals · 1937
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3Cited by3 opinions
- In re the Estate of LitterNew York Surrogate's Court · 1939
- In re the Estate of MeacleNew York Surrogate's Court · 1965
- Succession of HendersonSupreme Court of Louisiana · 1947