In re the Appraisal of the Estate of Corbett
Appellate Division of the Supreme Court of the State of New York
Appeal by William J. Morgan, Comptroller of the State of New York, and another, from a decree of the Surrogate’s Court of the county of Washington, entered in said Surrogate’s Court on the 13th day of April, 1900, revoking the transfer tax theretofore fixed upon the shares passing to Cornelius Corbett and Ellen Corbett, and adjudging that such shares are exempt from taxation under the Transfer Tax Law.
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Appeal by William J. Morgan, Comptroller of the State of New York, and another, from a decree of the Surrogate’s Court of the county of Washington, entered in said Surrogate’s Court on the 13th day of April, 1900, revoking the transfer tax theretofore fixed upon the shares passing to Cornelius Corbett and Ellen Corbett, and adjudging that such shares are exempt from taxation under the Transfer Tax Law. Section 221 of the Tax Law (Laws of 1896, chap. 908), referred - to in the opinion, is as follows: “ When the property or any beneficial interest therein passes by any such transfer to or for…
1Opinion of the Court
Parker, P. J.:
The reasons upon which the decision is' based in Matter of Hoffman (143 N. Y. 327) are, in my opinion, conclusive against the conclusion which the surrogate reached in this case.
In the case cited the question was presented whether a bequest to a mother valued at less than $10,000 was taxable. The effect of the amendment of 1892 (Chap. 399) upon the Inheritance Tax Law, as it stood prior to that date, is there discussed at length and fully explained. It is there said that the object of the amendment was to make the imposition of the tax depend upon the amount of property disposed…
2Cases cited1 opinion
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
3Cited by3 opinions
- In re the Appraisal of the Estate of FisherAppellate Division of the Supreme Court of the State of New York · 1904
- In re the Appraisal under the Transfer Tax Law of the Estate of McMurrayAppellate Division of the Supreme Court of the State of New York · 1904
- In re the Estate of RosendahlNew York Surrogate's Court · 1903