In re the Appraisal of the Property of the Estate of Davis
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 Steuben, entered in said Surrogate’s Court on the 7th day of April, 1904, affirming an order of said Surrogate’s Court entered on the 11th day of January, 1904, fixing a tax upon the transfer of the property of the estate of John W. Davis, deceased, under the Taxable Transfer Act.
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Appeal by the Comptroller of the State of New York from an. order of the Surrogate’s Court of the county of Steuben, entered in said Surrogate’s Court on the 7th day of April, 1904, affirming an order of said Surrogate’s Court entered on the 11th day of January, 1904, fixing a tax upon the transfer of the property of the estate of John W. Davis, deceased, under the Taxable Transfer Act. The appraiser appointed by the Surrogate’s Court of Steuben county to appraise the property and to fix and determine the value of the transfer tax chargeable on the estate of John W. Davis, deceased, fixed the…
1Opinion of the Court
Spring, J.:
The appeal involves the construction of section 221 of the Tax Law (Laws of 1896, chap. 908, as amd. by Laws of 1901, chap. 458) which exempts from the imposition of the taxable transfer tax property transferred to any child to whom the decedent, grantor, etc., “for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, provided, however, such relationship began at or before the child’s fifteenth birthday and was continuous for said ten years thereafter.”
The essence of the required relation is that it must be mutually acknowledged to…
2Cases cited2 opinions
- Beardsley v. . HotchkissNew York Court of Appeals · 1884
- People Ex Rel. Twenty-Third Street Railroad v. Commissioners of TaxesNew York Court of Appeals · 1884
3Cited by6 opinions
- In re PolinskyNew York Surrogate's Court · 1962
- In re the Appraisal of the Property of the Estate of DeutschAppellate Division of the Supreme Court of the State of New York · 1905
- In re Jeffrey's EstateNew York Surrogate's Court · 1912
- In e Deutsch's EstateAppellate Division of the Supreme Court of the State of New York · 1905
- In e Deutsch's EstateAppellate Division of the Supreme Court of the State of New York · 1905
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