In re the Appraisal Under the Transfer Tax Act of the Property of Zefita
Appellate Division of the Supreme Court of the State of New York
Appeal by Bird S. Coler, as comptroller of the city of New York, from an order of the Surrogate’s Court of New York county, entered in said Surrogate’s Court pn the 17th day of April, 1899, modifying an order assessing the value of decedent’s estate and fixing the transfer tax upon said estate. - ■
1Opinion of the Court
Rumsey, J.:
The respondent is the residuary legatee under the will of Zefita, Countess He Rohan Chabot, who died on the 29th of February, 1896,. being at that time a non-resident of this State, but of Paris, France. The surrogate of New York county made an order appointing an appraiser to ascertain her estate for the purpose of assessing the amount of the transfer tax. Upon the appraisal then made a transfer tax was assessed, not only upon certain real .property of which she died seized in the city.of New York, but upon a very considerable amount of personal property of which she was said to…
2Cases cited2 opinions
- In Re the Appraisal for Taxation of the Estate of WhitingNew York Court of Appeals · 1896
- In re PhippsNew York Supreme Court · 1894
3Cited by9 opinions
- In re Ames' EstateNew York Surrogate's Court · 1913
- In re the Appraisal, under the Act in Relation to Taxable Transfers of Property, of the Property of HuberAppellate Division of the Supreme Court of the State of New York · 1903
- In re the Appraisal under the Transfer Tax Act of the Property of ClinchAppellate Division of the Supreme Court of the State of New York · 1904
- In re the Transfer Tax On the Estate of HornNew York Surrogate's Court · 1902
- County Treasurer v. ClarkeAppellate Division of the Supreme Court of the State of New York · 1903
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