In e Deutsch's Estate
Appellate Division of the Supreme Court of the State of New York
Appeal from Surrogate’s Court, Steuben County. In the matter of the appraisal of the property of the estate of John M. Deutsch, deceased. From an order modifying an order fixing the transfer tax on certain legacies, the comptroller appeals.
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Appeal from Surrogate’s Court, Steuben County. In the matter of the appraisal of the property of the estate of John M. Deutsch, deceased. From an order modifying an order fixing the transfer tax on certain legacies, the comptroller appeals. This is an appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of Steuben entered February 4, 1904, modifying an order of said court made theretoforé and on or about July 21, 1903, fixing the tax upon the transfer of certain property under the will of said deceased to Mildred Conderman and Frances…
1Dissent
WILLIAMS, J. (dissenting).
The order modifying the original decree should be affirmed, with costs. This appeal involves the question whether the respondents were, within the provision of the transfer tax act (section 221, c. 908, p. 869, Laws 1896, as amended by chapter 458, p. 1172, Laws 1901), children to whom the decedent, for not less than 10 years prior to his death, stood in the mutually acknowledged relation of a parent, such relationship commencing at or before their fifteenth birthdays, respectively, and being continuous for the 10 years thereafter. The respondents were nieces of the…
2Cases cited2 opinions
- In Re the Appraisal of the Estate of BeachNew York Court of Appeals · 1897
- In re the Appraisal of the Property of the Estate of DavisAppellate Division of the Supreme Court of the State of New York · 1904