In re Assessing & Determining the Transfer Tax of the Estate of Sharer
New York Surrogate's Court
Appeal from the report of the appraiser under the Transfer Tax Act, and the order entered thereon. Dr. John P. Sharer of Little Ealls, died in that city on the 8th day of January, 1899, leaving a last will and testament by which after devising certain real estate situated in Illinois to a sister he disposed of his entire estate to Margaret Caldwell, the sister of his deceased wife, which will was made in 1894. Dr. Sharer had a metallic box at the National Herkimer County…
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Appeal from the report of the appraiser under the Transfer Tax Act, and the order entered thereon. Dr. John P. Sharer of Little Ealls, died in that city on the 8th day of January, 1899, leaving a last will and testament by which after devising certain real estate situated in Illinois to a sister he disposed of his entire estate to Margaret Caldwell, the sister of his deceased wife, which will was made in 1894. Dr. Sharer had a metallic box at the National Herkimer County Bank on the outside of which was a paper pasted with his name on and also the name of Margaret Caldwell. After the doctor’s…
1Opinion of the Court
DeveNdoke, S.
— This is an appeal by the executors of the last will and testament of John P. Sharer, deceased, from the report of the transfer tax appraiser fixing, assessing and determining the transfer tax upon the property of the above named deceased.
I think the evidence taken under objection, of declaration made by the deceased, was not competent, and in arriving at a decision herein, such evidence may be deemed eliminated from the record, and is disregarded accordingly.
I have considered the ease carefully and am convinced that, the deceased never intended to and in law did not part…
2Cited by3 opinions
- In re Barbey's EstateNew York Surrogate's Court · 1908
- Wayne County v. Estate of BronzynskiNebraska Supreme Court · 1927
- In re the Appraisal of the Estate of BullardNew York Surrogate's Court · 1902