Legal Opinion
In re the Proceedings to Fix the Transfer Tax Upon the Estate of Roeck
New York Surrogate's Court
Decided April 15, 1920Published
Proceedings on an appeal from an order assessing a transfer tax.
1Opinion of the Court
Schulz, S.
The comptroller appealed from an order fixing the tax upon the estate of the decedent, upon the ground that it fails to include therein the tax imposed by section 221-b of the Tax Law. In the brief submitted in his behalf his counsel states that the appeal is now withdrawn.
A son of the decedent also appeals therefrom for the reason that it fixes a tax upon a remainder in the trust fund which he claims was not given to him by *510the will of the decedent and is not taxable in this proceeding.
On July 19, 1892, when the appellant was seventeen years of age, the decedent by an agreement in…
2Cases cited4 opinions
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- In re the Appraisal under the Transfer Tax Act of the Estate of MasuryAppellate Division of the Supreme Court of the State of New York · 1898
- In Re the Transfer Tax Upon the Estate of WendelNew York Court of Appeals · 1918
- In re the Estate of DaniellNew York Surrogate's Court · 1903