Legal Opinion
In re the Estate of Dwyer
New York Surrogate's Court
Decided November 28, 1933PublishedCited by 2 opinions
1Opinion of the Court
Foley, S.
This is an appeal by the State Tax Commission from the order fixing the estate tax on the supplemental report of the appraiser. Previously, the question came before me upon appeal from the original order fixing tax as to whether the total value of certain mortgages and a mortgage participation certificate held in a true joint tenancy by the decedent and his wife was taxable. In my decision (Matter of Dwyer, 145 Misc. 603) I held that the whole value should not be included in the gross estate but that one-half only of the property was subject to the estate tax. The decedent died after…
2Cases cited9 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- In Re the Estate of WeidenNew York Court of Appeals · 1933
- In Re the Appraisal, Under the Transfer Tax Law, of the Estate of LyonNew York Court of Appeals · 1922
- In Re the Transfer Tax Upon the Estate of DolbeerNew York Court of Appeals · 1919
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3Cited by2 opinions
- In re the Estate of PelisNew York Surrogate's Court · 1934
- In re the Estate of MillerNew York Surrogate's Court · 1936