Legal Opinion

In re the Estate of Muir

New York Surrogate's Court

Decided October 22, 1930PublishedCited by 1 opinion

1Opinion of the Court

Foley, S.

This is an application by the executor of the estate to vacate the order entered November 22, 1899, fixing the transfer tax, and to declare the estate to be exempt from tax. The decedent died June 30, 1892, a resident of the State of New Jersey. By the terms of his will, the testator created a life estate for his wife with remainder to his children. An appraiser was appointed to ascertain the value of decedent’s property located in the State of New York and his report indicates personal property subject to tax to be a small savings bank deposit and 450 shares of stock of the American…

2Cases cited2 opinions

  1. Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
  2. In re the Transfer Tax upon the Estate of PutnamAppellate Division of the Supreme Court of the State of New York · 1927

3Cited by1 opinion

  1. In re the Estate of SackNew York Surrogate's Court · 1931

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