Comptroller of the State of New York v. Metropolitan Trust Co.
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 18th day of February, 1916.
1Opinion of the Court
Smith, J.:
This order held that the estate of the decedent Martin was not liable to a tax in New York on its transfer on the ground that he was not a resident of the State.
Frederick Townsend Martin was born in Albany in 1849 and remained there until 1885, when he removed to New York city and rented a house there. Some time previous to 1890 he gave up this house and thereafter when in New York he visited his sister or lived at the Murray Hill Hotel, and from 1907 on he occupied a suite of rooms at the Plaza. He always had the same rooms, and kept a few belongings there, but only paid for the…
2Cases cited2 opinions
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- In re the Estate of RothschildNew York Surrogate's Court · 1914
3Cited by11 opinions
- In re the Appraisal of the Estate of LydigAppellate Division of the Supreme Court of the State of New York · 1920
- In re the Probate of the Will of WebberNew York Surrogate's Court · 1946
- In re the Transfer Tax Upon the Estate of GreenNew York Surrogate's Court · 1917
- In re the Estate of StrebeighNew York Surrogate's Court · 1941
- Rodiek v. CommissionerUnited States Board of Tax Appeals · 1936
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