In re the Appraisal of the Estate of Gihon
Appellate Division of the Supreme Court of the State of New York
. Appeal by Francis M. Carpenter, treasurer of Westchester county, and another, from a decree of the Surrogate’s Court of Westchester county, entered in- said Surrogate’s Court on the 22d day of December, 1900, fixing the transfer tax upon the estate of Caroline Remsen Gihon, deceased. The appeal is taken on the following grounds: . First.
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. Appeal by Francis M. Carpenter, treasurer of Westchester county, and another, from a decree of the Surrogate’s Court of Westchester county, entered in- said Surrogate’s Court on the 22d day of December, 1900, fixing the transfer tax upon the estate of Caroline Remsen Gihon, deceased. The appeal is taken on the following grounds: . First. That the surrogate has allowed as deductions from the taxable property of said estate the expenses and commissions of the temporary administrator. Second. That the surrogate has allowed as deductions from the taxable property of said estate the commissions…
1Opinion of the Court
Decree of the Surrogate’s Court of Westchester county affirmed' on the opinion of the surrogate, with costs to the executors respondents, payable out of the estate.
Goodrich, P. J., Woodward, Hirschberg, Jenks and Sewell, JJ., concurred.
*505The following is the opinion of the surrogate:
Theodore IT. Silkman, Surrogate:
An appeal is taken from the decree assessing the transfer tax herein, and several grounds of error are assigned :
1. The appraisers did not deduct the sum of $7,864.59, the expense of administration incurred by the temporary administrator, including his commission.
2. The appraiser…
2Cases cited3 opinions
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In re Appraisal of the Estate of BurrNew York Surrogate's Court · 1895
- In re Assessing & Determining the Transfer Tax on the Estate of BeckerNew York Surrogate's Court · 1899
3Cited by4 opinions
- In re the Estate of ChristieNew Jersey Superior Court Appellate Division · 1917
- In re the Transfer Tax Upon the Estate of VanderbiltAppellate Division of the Supreme Court of the State of New York · 1902
- In re Vanderbilt's EstateAppellate Division of the Supreme Court of the State of New York · 1902
- In re the Transfer Tax upon the Estate of VanderbiltAppellate Division of the Supreme Court of the State of New York · 1902