In re the Appraisal of the Estate of Hull
Appellate Division of the Supreme Court of the State of New York
Motion to dismiss an appeal taken by Otto Kelsey, as State Comptroller of the State of Hew York, from an order of the Surrogate’s Court of the county of Westchester, entered in said Surrogate’s Court on the 28th .day of June, 1905, reversing an order assessing a transfer tax.
1Opinion of the Court
Woodward, J.:
This motion to dismiss an appeal of the State Comptroller from an order made by the surrogate of Westchester county reversing an order assessing a transfer tax must be denied; the State Comptroller has a clear right of. appeal in this case. The motion is made upon the grounds that the right to take such appeal does not exist and that this court has not jurisdiction to hear and determine such appeal, the argument being based upon the theory that the power of taxation being vested' in the legislative' department, all of the acts of the surrogate under the provisions of the Tax Law…
2Cases cited6 opinions
- Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- City of New York v. . McLeanNew York Court of Appeals · 1902
- McLean v. . JephsonNew York Court of Appeals · 1890
- Morgan v. WarnerAppellate Division of the Supreme Court of the State of New York · 1899
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re the Estate of DunneNew York Surrogate's Court · 1931