Legal Opinion

In re the Estate of Thompson

New York Surrogate's Court

Decided April 15, 1914PublishedCited by 5 opinions

Appeal from an order fixing and assessing the transfer tax.

1Opinion of the Court

Fowler, S.

The executrix of the estate of decedent appeals from the order fixing tax, and alleges that the appraiser erred in his findings as to the ownership of certain property mentioned in the report, its distribution among the legatees mentioned in decedent’s will and its taxation under the Transfer Tax Law.

The decedent was a resident of New York. He died on the 6th of February, 1911. Among the assets included in the appraiser’s report is the sum of $2,167.89 on deposit in the Eastchcster Savings Bank. The bank-book evidencing this deposit was indorsed “ M. Celia Thompson, in trust for…

2Cases cited8 opinions

  1. In Re the Final Accounting of Executors of AlbrechtNew York Court of Appeals · 1892
  2. West v. McCulloughAppellate Division of the Supreme Court of the State of New York · 1908
  3. In re the Judicial Settlement of the Account of KaupperAppellate Division of the Supreme Court of the State of New York · 1910
  4. Wetherow v. LordAppellate Division of the Supreme Court of the State of New York · 1899
  5. In re the Judicial Settlement of the Account of Proceedings of the United States Trust Co.Appellate Division of the Supreme Court of the State of New York · 1907

3 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. In re the Estate of HodgesNew York Surrogate's Court · 1914
  2. Collopy's EstatePennsylvania Orphans' Court, Philadelphia County · 1938
  3. In re Dalsimers' EstateNew York Surrogate's Court · 1914
  4. In re the Estate of ThompsonNew York Surrogate's Court · 1914
  5. McWilliams' EstatePennsylvania Orphans' Court, Philadelphia County · 1940

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