In re the Estate of Hodges
New York Surrogate's Court
Appeal from an order assessing the transfer tax in above estate.
1Opinion of the Court
Fowler, S.
The appeal taken by decedent’s widow from the order assessing a tax upon her interest in his estate brings up for review the following findings made by the appraiser: First, that the stocks and bonds which the decedent gave to his wife about three weeks before his death constituted a gift in contemplation of death; second, that the value of the gift should be added to the value of her legacy under the will for •the purpose of determining the rate of taxation at which her interest should be assessed. Decedent died on January 31, 1913. He had been ill since August, 1912, although he…
2Cases cited6 opinions
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- In Re the Transfer Tax Upon the Estate of MergentimeNew York Court of Appeals · 1909
- In re the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of MergentimeAppellate Division of the Supreme Court of the State of New York · 1908
- In re the Estate of BirdsallNew York Surrogate's Court · 1897
- In re the Estate of PriceNew York Surrogate's Court · 1909
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In re the Transfer Tax of GarciaAppellate Division of the Supreme Court of the State of New York · 1918
- In re the Transfer Tax upon the Estate of ThompsonAppellate Division of the Supreme Court of the State of New York · 1915
- In re the Estate of HodgesAppellate Division of the Supreme Court of the State of New York · 1915
- In re the Estate of LeggettNew York Surrogate's Court · 1926
- In re HodgesAppellate Division of the Supreme Court of the State of New York · 1915
1 more not listed; retrieve them via the Exa API.