In re the Estate of Brandreth
New York Surrogate's Court
Appeal from a decree of the Surrogate’s Court assessing and fixing the transfer tax.
1Opinion of the Court
Silkman, S.
This is an appeal from a decree of this court assessing and fixing the transfer tax upon the personal estate-of George A. Brandreth, deceased.
The main question presented upon the appeal is, as to the-liability to tax, of a transfer of certain shares of stock in the-Porous Plaster Company of Sing Sing, made by decedent prior to his death.
The material facts are, that George A. Brandreth, in his lifetime, and on or about the 2d day of January, 1893, transferred to his four daughters eleven shares of stock of the Porous-Plaster Company of Sing Sing, to wit: Three to Mary Watson Borup,…
2Cases cited6 opinions
- In Re the Estate of GreenNew York Court of Appeals · 1897
- In Re the Estate of BrandrethNew York Court of Appeals · 1902
- People ex rel. Ogdensburgh & L. C. R. R. Co. v. PondNew York Supreme Court · 1882
- Larkin v. Treasurer of WestchesterAppellate Division of the Supreme Court of the State of New York · 1901
- People ex rel. Equitable Gaslight Co. v. BarkerNew York Supreme Court · 1894
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
- Cabble v. CabbleAppellate Division of the Supreme Court of the State of New York · 1906
- State v. PorterWisconsin Supreme Court · 1922
- People ex rel. New York Central Railroad v. ThompsonNew York Supreme Court · 1935