Legal Opinion
In re the Estate of Halligan
New York Surrogate's Court
Decided July 15, 1913PublishedCited by 3 opinions
Appeal from an order entered upon the report of a transfer tax appraiser.
1Opinion of the Court
Cohalan, S.
The decedent died on the 9th day of September, 1912, a resident of this state. At various times prior to the date of his death he opened accounts with savings banks in this city, the caption of each account being “ James Haliligan, in trust for Elizabeth A. Halligan.” The transfer tax appraiser found that the entire amount remaining on deposit with these banks at the date of decedent’s death was the sum of $27,517. He included this amount in the taxable assets of decedent’s estate. From the order entered upon his report the executrix has taken this appeal.
*35Elizabeth A. Halligan, the…
2Cases cited5 opinions
- In Re the Accounting of TottenNew York Court of Appeals · 1904
- Beaver v. . BeaverNew York Court of Appeals · 1889
- In Re the Judicial Settlement of the Accounts of BolinNew York Court of Appeals · 1892
- Matthews v. . Brooklyn Savings BankNew York Court of Appeals · 1913
- In re the Assessment of the Transfer Tax Against the Estate of KlineNew York Surrogate's Court · 1909
3Cited by3 opinions
- In re the Appraisal Under the Transfer Tax Acts of the Property of RudolphNew York Surrogate's Court · 1915
- Guaranty Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1937
- In re Palm's EstateNew York Surrogate's Court · 1914