In re the Estate of Hunt
New York Surrogate's Court
Appeal from an order assessing the transfer tax.
1Opinion of the Court
Fowler, S.-—
The decedent died on the 11th of December, 1910, and at -the time of his death he had his domicile in this State. The order assessing a tax upon his estate was entered on December 24, 1915, and one of the executors has appealed from that order. The appeal brings up for consideration several questions. The first is whether the appraiser erred in refusing to deduct from the assets of the estate the sum of $75,000 paid by the executors in satisfaction of a bond and mortgage executed by the decedent. At the date of decedent’s death .he was the owner of a hotel situated at Dallas, Tex.…
2Cases cited2 opinions
- Matter of Estate of PrimeNew York Court of Appeals · 1893
- In re the Appraisal of the Estate of RobinsonNew York Surrogate's Court · 1913
3Cited by1 opinion
- Ferguson v. TownsendWest Virginia Supreme Court · 1932