In re the Appraisal of the Estate of Granfield
New York Surrogate's Court
Appeal by Olive L. Granfield, individually and as executrix of the last will and testament of Horace Granfield, deceased, from the assessment made and filed herein and also from the order and decree of the surrogate of the county of Westchester confirming the appraisal and fixing a transfer tax upon the property bequeathed and devised by the testator.
1Opinion of the Court
Sawyer, S.
There are two questions raised by this ap*106peal. First, the appellant claims that an error was made in allowing to be deducted as expenses of administration in Colorado only the sum of $2,815.31, instead of allowing the full amount asked for of $5,000. Second, that an error was made in the assessment of the remainder interest in the one-half of the residuary estate devised and bequeathed under subdivision 2 of paragraph 2 of the will of the decedent at the rate of five per cent, the appellant claiming that the remainder interest should not have been taxed at all until the death of the…
2Cases cited11 opinions
- Terry v. . WigginsNew York Court of Appeals · 1872
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- Leggett v. . FirthNew York Court of Appeals · 1892
- Seaward v. . DavisNew York Court of Appeals · 1910
- Crozier v. . BrayNew York Court of Appeals · 1890
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In re Rogers' EstateNew York Surrogate's Court · 1914
- In re the Estate of SonnenburgNew York Surrogate's Court · 1928
- In re the Estate of PostNew York Surrogate's Court · 1916
- In re the Estate of BrownNew York Surrogate's Court · 1933
- In re the Transfer Tax Upon the Estate of ValentineNew York Surrogate's Court · 1915
3 more not listed; retrieve them via the Exa API.