In Re the Appraisal of Property of Thorne
New York Court of Appeals
Appeal from orders of the Appellate Division of the Supreme Court in the second judicial department, entered, respectively, October 20, 1899, and November 21, 1899, reversing a decree of the Surrogate’s Court of Westchester county, confirming the report of an appraiser levying a transfer tax upon the estate of Joseph Thorne, deceased. The facts, so far as material, are stated in the opinion.
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Appeal from orders of the Appellate Division of the Supreme Court in the second judicial department, entered, respectively, October 20, 1899, and November 21, 1899, reversing a decree of the Surrogate’s Court of Westchester county, confirming the report of an appraiser levying a transfer tax upon the estate of Joseph Thorne, deceased. The facts, so far as material, are stated in the opinion. The reversal was not upon the facts and law, although so stated in the order of reversal. (Otten v. M. Ry. Co., 150 N. Y. 395; Hirshfeld v. Fitzgerald, 157 N. Y. 166 ; Health Dept. v. Dassori, 159 N. Y.…
1Opinion of the CourtHaight, J.
The order of the Appellate Division reversed the decree of the surrogate “ upon the facts and the law.” Under the Constitution the jurisdiction of this court is limited to a review of questions of law only. It, therefore, has no power to review the determination of the Appellate Division in reversing upon the facts. An examination of the record clearly shows that a question of fact was involved.
Eunice E. Huff, the respondent, claimed that Thorne gave her one thousand shares of the American Press Association stock of the value of one hundred thousand dollars ($100,000) before his death. In her…
2Cases cited1 opinion
- Livingston v. . City of AlbanyNew York Court of Appeals · 1900
3Cited by8 opinions
- In Re the Accounting of TottenNew York Court of Appeals · 1904
- In Re Proving the Will of LelandNew York Court of Appeals · 1916
- Spreckels v. State of CaliforniaCalifornia Court of Appeal · 1916
- Polk v. MilesDistrict Court, D. Maryland · 1920
- In re the Estate of SeaichNew York Surrogate's Court · 1930
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