In e Deutsch's Estate
Appellate Division of the Supreme Court of the State of New York
Appeal from Surrogate’s Court, Steuben County. In the matter of the appraisal of the property of the estate of John M. Deutsch, deceased. From an order modifying an order fixing the transfer tax on certain legacies, the comptroller appeals.
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Appeal from Surrogate’s Court, Steuben County. In the matter of the appraisal of the property of the estate of John M. Deutsch, deceased. From an order modifying an order fixing the transfer tax on certain legacies, the comptroller appeals. This is an appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of Steuben entered February 4, 1904, modifying an order of said court made theretoforé and on or about July 21, 1903, fixing the tax upon the transfer of certain property under the will of said deceased to Mildred Conderman and Frances…
1Opinion of the CourtHiscocic, J.
The only question presented upon this appeal is whether the beneficiaries above named come within the exemptions of the statutory provision above quoted, and upon this question the majority of this court are of the opinion, opposed to that held by the *66learned surrogate, that they do not. The evidence, briefly summarized, established that the legatees were the nieces of the decedent; that their mother died when they were young, and their father is still living; that at an early age, and within that fixed by the statute, they came from their father’s home in one part of the state to the home of…
2Cases cited5 opinions
- Yazoo & Mississippi Valley Railway Co. v. AdamsSupreme Court of the United States · 1901
- In Re the Appraisal of the Estate of BeachNew York Court of Appeals · 1897
- In re Moore's EstateNew York Supreme Court · 1895
- People Ex Rel. Newburgh Savings Bank v. PeckNew York Court of Appeals · 1898
- In re the Appraisal of the Property of the Estate of DavisAppellate Division of the Supreme Court of the State of New York · 1904
3Cited by1 opinion
- In Re RogersNew Jersey Superior Court Appellate Division · 1954