Legal Opinion
In re the Transfer Tax upon the Estate of Kountze
New York Surrogate's Court
Decided February 15, 1923PublishedCited by 5 opinions
Transfer tax proceeding.
1Opinion of the Court
Foley, S.
Cross-appeals from the order fixing tax have been taken by the state tax commission, the executors and testamentary trustees, and the trustees under the trust deeds executed by the decedent. These appeals all relate to the taxability of the transfers made by four deeds of trust executed on December 12, 1917, by Mr. Kountze to. the Union Trust Company (now the Central Union Trust Company) and T. Irving Hadden as trustees. The deeds are identical in form. At that time the grantor had two children, a son and a daughter, each of whom had two children who were infants. Each trust was…
2Cases cited7 opinions
- In Re the Transfer Tax Upon the Estate of KeeneyNew York Court of Appeals · 1909
- In Re the Transfer Tax Upon Certain Trusts Made by BostwickNew York Court of Appeals · 1899
- 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 BowersAppellate Division of the Supreme Court of the State of New York · 1921
- In Re the Transfer Tax Upon the Estate of BowersNew York Court of Appeals · 1921
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Prange v. Wisconsin Tax CommissionWisconsin Supreme Court · 1930
- In re the Estate of SchellNew York Surrogate's Court · 1926
- In re the Estate of SchweinertNew York Surrogate's Court · 1929
- In re the Estate of FeustmanNew York Surrogate's Court · 1929
- In re the Estate of FrauenthalNew York Surrogate's Court · 1929