In Re the Appraisal Under the Taxable Transfer Act of the Estate of Davis
New York Court of Appeals
Appeal from, order of the General Term of the Supreme Court in the third judicial department, entered December 7, 1895, reversing an order of the surrogate of Ulster county made June 8, 1895, assessing, fixing and determining the amount of transfer tax to be paid by Mary H. S. Ingraham upon property received by her under the will of Katharine J. S. Davis, deceased, and modifying an order of the surrogate made October 15, 1894, and, as modified, affirming the same.
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Appeal from, order of the General Term of the Supreme Court in the third judicial department, entered December 7, 1895, reversing an order of the surrogate of Ulster county made June 8, 1895, assessing, fixing and determining the amount of transfer tax to be paid by Mary H. S. Ingraham upon property received by her under the will of Katharine J. S. Davis, deceased, and modifying an order of the surrogate made October 15, 1894, and, as modified, affirming the same. Katharine J. S. Davis, at the time of her death, was a resiy dent of Ulster county, 2ST. T. She died January 16, 1887, leaving a…
1Opinion of the CourtMartin, J.
It is conceded by the appellant that the transfer or inheritance tax on the estate of Katharine J. S. Davis must be governed by chapter 483 of the Laws of 1885, which was in force at her death, on January 16, 1887, and that its provisions must control as to the subject and the rate ’of taxation. The method of procedure for the enforcement of the Transfer or Inheritance Tax Law was somewhat changed by chapter 713 of the Laws of 1887 and chapter 399 of the Laws of 1892. The procedure is controlled by the statute as it existed at the time this proceeding was instituted. It is a general rule…
2Cases cited9 opinions
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- Lazarus v. Metropolitan Elevated Railway Co.New York Court of Appeals · 1895
- Sands v. CodwiseCourt for the Trial of Impeachments and Correction of Errors · 1808
- Robertson v. . BullionsNew York Court of Appeals · 1854
- Southwick v. . SouthwickNew York Court of Appeals · 1872
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3Cited by84 opinions
- Sackheim v. . PigueronNew York Court of Appeals · 1915
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- Whalen v. SmithCalifornia Supreme Court · 1912
- Wilson v. . Mechanical Orguinette Co.New York Court of Appeals · 1902
- Salomon v. State Tax Comm'n of NYSupreme Court of the United States · 1929
79 more not listed; retrieve them via the Exa API.