Legal Opinion

In re the Estate of Reed

New York Surrogate's Court

Decided March 15, 1915PublishedCited by 6 opinions

Proceeding to- determine transfer tax questions in relation to certain savings, bank deposits.

1Opinion of the Court

Ostrander, S.

Thi-s is a proceeding to determine transfer tax questions in relation to certain savings bank deposits. Deceased' died at the town of Malta September 29, 1914.

On July 6, 1908, s|he deposited in the Albany Savings Bank *57$3,000, the deposit standing “ Albany Savings Bank in account with Mrs. Jane H. Reed and Jennie 0. Gray, her niece. Joint account with right of survivorship payable to either creditor or to survivor.”

January 10, 1910, she desposited $3,000 in the Rational Savings Bank of Albany, the account being entered in the name of said bank “ In account with Mrs. J. H. Reed or…

2Cases cited5 opinions

  1. In Re the Accounting of TottenNew York Court of Appeals · 1904
  2. Clary v. FitzgeraldAppellate Division of the Supreme Court of the State of New York · 1913
  3. Bonnette v. MolloyAppellate Division of the Supreme Court of the State of New York · 1912
  4. In re the Appraisal of Estate of PierceAppellate Division of the Supreme Court of the State of New York · 1909
  5. Corcoran v. HotalingAppellate Division of the Supreme Court of the State of New York · 1914

3Cited by6 opinions

  1. McLeod v. Hennepin County Savings BankSupreme Court of Minnesota · 1920
  2. Calvert v. WallrathTexas Supreme Court · 1970
  3. In re the Appraisal Under the Transfer Tax Acts of the Property of RudolphNew York Surrogate's Court · 1915
  4. In re the Estate of SmithNew York Surrogate's Court · 1941
  5. McKendry v. McKendryNew York Supreme Court · 1951

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