In re the Transfer Tax Upon the Estate of Stuyvesant
New York Surrogate's Court
Appeal by the State Comptroller from an order fixing a transfer tax.
1Opinion of the Court
Cohalan, S.
The State Comptroller appeals from the order fixing tax upon the ground that the appraiser erred in deducting from the taxable assets of the estate the value of the dower interest of decedent’s widow in all his real estate.
It is conceded that if the widow elected to take dower instead of the provisions contained in the will for her benefit, the value of such dower interest would not be taxable. But if she accepts the testamentary provisions in lieu of dower the transfer of the property passing to her by virtue of these provisions is taxable. Matter of Riemann, 42 Misc. Rep. 648;…
2Cases cited12 opinions
- Savage v. . BurnhamNew York Court of Appeals · 1858
- Lewis v. . SmithNew York Court of Appeals · 1854
- Vernon v. . VernonNew York Court of Appeals · 1873
- Asche v. . AscheNew York Court of Appeals · 1889
- Schult v. . MollNew York Court of Appeals · 1892
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Bernays v. MajorSupreme Court of Missouri · 1939
- Schuette v. BowersCourt of Appeals for the Second Circuit · 1930
- In re Osgood's EstateUtah Supreme Court · 1918
- In re Kohn's EstateUtah Supreme Court · 1920
- In re the Transfer Tax upon the Estate of BoltonNew York Surrogate's Court · 1923
5 more not listed; retrieve them via the Exa API.