In re the Estate of Wallace
New York Surrogate's Court
Proceedings under Transfer Tax Law to vacate assessment on legacies.
1Opinion of the Court
Varnum, S.
The decedent died on or about February 16, 1894, and his will was proved and letters testamentary issued on or about March 5, 1894. ¡No steps were taken by the executors to have the Transfer Tax determined, and late in 1895 the district attorney, at the request of the Comptroller, brought a proceeding to enforce the payment thereof, which resulted in a decree entered August 1, 1896. This decree fixed the value of the estate at nearly $200,000, and determined the tax on the various shares. It is now sought to open, vacate and set aside this decree in order that a new appraisal may he…
2Cases cited6 opinions
- In Re the Several Accountings of the Executors of TildenNew York Court of Appeals · 1885
- Matter of HendersonNew York Court of Appeals · 1898
- In re CooganNew York Supreme Court · 1899
- Brick's EstateNew York Surrogate's Court · 1862
- In re SuttonAppellate Division of the Supreme Court of the State of New York · 1896
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In re the Estate of DunneNew York Surrogate's Court · 1931
- In re RiceAppellate Division of the Supreme Court of the State of New York · 1900
- In re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of RiceNew York Surrogate's Court · 1899
- In re the Estate of HamiltonNew York Surrogate's Court · 1903
- In re Estate of Gordon, Superior Court of California, County of San Francisco1904
1 more not listed; retrieve them via the Exa API.