In re the Transfer Tax upon the Estate of Willmer
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of New York from so much of an order of the Surrogate’s Court of New York county, entered in the said Surrogate’s Court on the 1st day of December, 1911, as sustains the fourth ground of appeal of the executrix herein from an order assessing a transfer tax.
1Opinion of the Court
Miller, J.:
The decedent, a resident of New Jersey, owned 1,448 shares of the American News Company, a joint stock association having its head office or principal place of business in the city of New York. The learned surrogate held that said shares represent property within the State of New York, subject to the transfer tax to the extent only that the association owned property within the State, i. e., that they were taxable upon that proportion of their value which the property within the State bore to the entire property of the association at the time of the decedent’s death.
The appellant…
2Cases cited4 opinions
- Chapman v. BarneySupreme Court of the United States · 1889
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of JonesNew York Court of Appeals · 1902
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CooleyNew York Court of Appeals · 1906
- In re the Transfer Tax Upon the Estate of WillmerNew York Surrogate's Court · 1911
3Cited by3 opinions
- Spraker v. PlattAppellate Division of the Supreme Court of the State of New York · 1913
- Northern Central Railway Co. v. Fidelity Trust Co.Court of Appeals of Maryland · 1927
- Spraker v. PlattAppellate Division of the Supreme Court of the State of New York · 1913