In re the Appraisal of the Estate of Fisher
Appellate Division of the Supreme Court of the State of New York
Appeal' by Otto Kelsey, as Comptroller of the State of New York, from a decree of the Surrogate’s Court of the county of Tompkins, entered in said Surrogate’s Court on the 14th day of March, 1904, affirming an order theretofore entered in said Surrogate’s Court, fixing the transfer tax in the above-entitled proceeding and adjudging the shares passing to Hester M. Nye, Charles F. Fisher and Daniel D. Fisher to be exempt from taxation under the Transfer Tax Law.
1Opinion of the Court
Parker, P. J.:
The facts of this case present substantially the same situation as is found in Matter of Corbett (55 App. Div. 124).
John H. Fisher died intestate on October 25, 1903. He left as his next of kin, and to whom his estate was distributed, one sister, two brothers and four nephews and a niece, children of a deceased sister. The whole estate left by him, real and personal, after paying disbursements and necessary expenses of administration, was of the value of $10,122.46, of which one-fourth was distributed to each of the brothers" and to the sister, and one-fourth thereof to the four…
2Cases cited2 opinions
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In re the Appraisal of the Estate of CorbettAppellate Division of the Supreme Court of the State of New York · 1900