In re the Transfer Tax upon the Estate of Chappell
New York Surrogate's Court
Motion by the comptroller of the state of New York to fix a transfer tax upon the transfer of contingent remainders which have vested in possession upon the death of the intermediate tenant.
1Opinion of the Court
Ketcham, S.
The comptroller moves that a transfer tax be fixed upon the transfer of contingent remainder interests which have vested in possession upon the death of the intermediate tenant and that the date of the accrual of such tax be declared.
The life tenant died on June 12, 1912. In the order made in 1900, by which the tax was adjusted upon the transfer of the life estate, the value of the estate involved was stated at $13,445.43. It is conceded that this value was erroneous and that the true value was $11,445.43.
But the comptroller insists that he is entitled to avail himself of this…
2Cited by1 opinion
- In re the Transfer Tax upon the Estate of GoldenbergAppellate Division of the Supreme Court of the State of New York · 1919