In re the Appraisal of the Estate of Bullard
New York Surrogate's Court
Appeal by Daniel A. Bullard, 2d; Charles E. Brisbin, individually and as- executor, etc., of Daniel A. Bullard, deceased; Harriet S'. Bullard and Helen F. Brishin, from the order of the surrogate of Saratoga county determining the value of the estate of said deceased, entered upon the report of Bartlett B. Grippin, county treasurer of Saratoga county as appraiser, dated February 20, 1902, under article 10 of the Tax Law, relating to taxable transfers of property.
1Opinion of the Court
Lester,S.
The county treasurer in appraising this estate under the law relating to taxable transfers included therein 300' shares of the capital stock of the Fort Miller Pulp & Paper Company, valued at $45,000; also 240 shares of the capital stock of the National Bank, of Schuylerville, valued at $31,200. This resulted in a tax of $400 upon property reported by the appraiser to have passed from the decedent to Daniel A. Bullard, 2d; a tax of $156 upon jtroperty reported to have passed from the decedent to Helen F. Brisbin; and a tax of $15 6 upon property reported to have passed from the…
2Cases cited5 opinions
- Young v. . YoungNew York Court of Appeals · 1880
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- In re Estate of SpauldingAppellate Division of the Supreme Court of the State of New York · 1900
- In re the Estate of BirdsallNew York Surrogate's Court · 1897
- In re Assessing & Determining the Transfer Tax of the Estate of SharerNew York Surrogate's Court · 1901