In re the Appraisal of the Estate of Ball
Appellate Division of the Supreme Court of the State of New York
Appeal by William. Sohmer, as Comptroller of the State of New York, from a decree of the Surrogate’s Court of the county of Suffolk, entered in the office of said surrogate on the 9th day of June, 1913, reversing and modifying an, order heretofore entered on the 13th day of March, 1913, fixing and assessing the transfer tax upon the estate of the testator.
1Opinion of the Court
Burr, J.:
Thomas R. Ball died December 21, 1911, leaving a last will, proved before the Surrogate’s Court of Suffolk county on January 6, 1912. By this will he gave to his two sons all of his interest in the assets of the firm of “ Best & Co.,” including merchandise, accounts, bills receivable* patents, trade marks, good will, leases, leasehold interests, and all other property, upon conditions not here important. He also made these sons his residuary devisees and legatees. In assessing the value of the taxable transfers under said will, the Surrogate’s Court was called upon to determine the…
2Cases cited15 opinions
- People Ex Rel. Farrington v. . MenschingNew York Court of Appeals · 1907
- von Au v. MagenheimerAppellate Division of the Supreme Court of the State of New York · 1908
- Bean v. . FlintNew York Court of Appeals · 1912
- In re the Judicial Settlement of the Account of SilkmanAppellate Division of the Supreme Court of the State of New York · 1907
- Boon v. . MossNew York Court of Appeals · 1877
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3Cited by27 opinions
- Powell v. PowellSupreme Court of Kansas · 1982
- Donahue v. DonahueSupreme Court of South Carolina · 1989
- Ahlenius v. Bunn & Humphreys, Inc.Illinois Supreme Court · 1934
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
- In Re the Transfer Tax Upon the Estate of WatsonNew York Court of Appeals · 1919
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