Legal Opinion
In re the Estate of Lydig
New York Surrogate's Court
Decided October 15, 1920PublishedCited by 2 opinions
Appeal from an order fixing transfer tax.
1Opinion of the Court
Foley, S.
This is an appeal by the executors from the order fixing transfer tax on the ground that the appraiser has included among the taxable assets one-half of a joint account in the Lenox National Bank of Massachusetts in the names of decedent and his wife. It was opened in 1890 by David Lydig, the husband, and in 1912 was changed into a joint account with Mrs. Lydig. The former died October 24, 1917, a resident of this state.
The appraiser’s report was proper under section 220, subdivision 7, of the Tax Law, as construed in Matter of McKelway, 221 N. Y. 15. Under that authority joint…
2Cases cited13 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- Attorney General v. ClarkMassachusetts Supreme Judicial Court · 1915
- In re the Appraisal of the Estate of TilleyAppellate Division of the Supreme Court of the State of New York · 1915
- In Re the Transfer Tax Upon the Estate of DolbeerNew York Court of Appeals · 1919
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Cleveland Trust Co. v. ScobieOhio Supreme Court · 1926
- In re the Estate of CandaNew York Surrogate's Court · 1921