Legal Opinion
In re the Transfer Tax upon the Estate of Kolb
New York Surrogate's Court
Decided February 15, 1921PublishedCited by 1 opinion
Proceedings, on appeal from- order fixing transfer-tax.
1Opinion of the Court
Schulz, S.
The executors of the last will and testament of the decedent appeal from the report of the transfer tax appraiser and the order entered thereon in this proceeding.
The first ground of error asserted is that in fixing the tax there was included an account in the Bowery Savings Bank in form as follows: “ Christian G-.
Kolb, in trust for Marie E. D. Kolb, daughter. ’ ’ This account amounted with interest to the sum of $2,417.51. It is contended that the moneys evidenced thereby were the property of the said daughter before the death of the decedent and form no part of his estate and that…
2Cases cited15 opinions
- In Re the Accounting of TottenNew York Court of Appeals · 1904
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In Re the Last Will & Testament of VassarNew York Court of Appeals · 1891
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3Cited by1 opinion
- In re the Estate of YawkeyNew York Surrogate's Court · 1921