In re the Appraisal under the Transfer Tax Acts of the Property of Abraham
Appellate Division of the Supreme Court of the State of New York
Appeal hy Rose Abraham and others, as executors, etc., of Ahraham Abraham, deceased, from an order of the Surrogate’s Court of the county of Kings, entered in said Surrogate’s Court on the 23d day of December, 1911, fixing the transfer tax upon the property of the deceased, and also from an order of said court, entered on the 8th day of March, 1912, affirming said order of assessment.
1Opinion of the Court
Burr, J.:
Abraham Abraham died June 28, 1911. His will was admitted to probate July tenth. On September twenty-ninth pro*442ceedings were taken to appraise the fair market value of his property for the purpose of determining the amount of the transfer tax to be paid, and on the 22d of December, 1911, the appraiser’s report was filed. On March 8,1912, the Surrogate’s Court of Kings county made an order affirming said report and fixing the amount of the tax. From that order this appeal is taken.
By an act which went into effect July 21,1911 (Laws of 1911,. chap. 732), the Legislature amended the Tax…
2Cases cited1 opinion
- In Re the Appraisal of the Property of SloaneNew York Court of Appeals · 1897
3Cited by4 opinions
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- Carlson v. MockWashington Supreme Court · 1918
- In re Estate of BaldwinCuyahoga County Probate Court · 1934
- In re the Appraisal of the Estate of HaleyNew York Surrogate's Court · 1915