Legal Opinion
In re Jourdan's Estate
New York Surrogate's Court
Decided December 15, 1910PublishedCited by 3 opinions
In the mattér of the appraisal under the transfer tax acts of the property of James Jourdan, deceased.
1Opinion of the Court
KETCHAM, S.
Transfer Tax Law (Consol. Laws 1909, c. 60, as amended by Laws 1910, c. 706) § 221, after providing for primary rates of taxation, is, in part, as follows:
“Whenever any property, real or personal, or any beneficial interest therein which passes by any such transfer to or for the use of any person or corporation, shall exceed the amount of twenty-five thousand dollars over and above the exemptions hereinbefore provided the rate of taxation shall be as follows:
“Upon all amounts in excess of the said twenty-five thousand dollars up to and including the sum of one hundred thousand…
2Cases cited1 opinion
- Wright Co. v. Aero Corp.New York Supreme Court · 1911
3Cited by3 opinions
- Torrance v. EdwardsSupreme Court of New Jersey · 1916
- In re the Estate of ElletsonNew York Surrogate's Court · 1912
- In re the Appraisal of the Estate of HoggNew York Surrogate's Court · 1912