In Re the Transfer Tax Upon the Estate of Mills
New York Court of Appeals
Appeal from an order of the Appellate Division of the' JSupreme Court in the first judicial department, entered jJqne .6, 1916, Which modified and áífirmed as modified an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Darius O. Mills, deceased.
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Appeal from an order of the Appellate Division of the' JSupreme Court in the first judicial department, entered jJqne .6, 1916, Which modified and áífirmed as modified an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Darius O. Mills, deceased. The appraiser refused to tax $2,000,000 which the comptroller contends was a part of the estate, because he found that gifts of said sum had been completed in the lifetime of the deceased, $1,000,000 to a son, Ogden Mills, and $1,000,000 to a daughter, Elizabeth M. Reid, and the appellant contends that this…
1Opinion of the Court
Order affirmed, with costs; no opinion.
Concur: Willard Bartlett, Oh. J., Chase, Collin, Cuddeback, Hogan, Cardozo and Pound, JJ.
2Cited by16 opinions
- In re the Judicial Settlement of the Account of Proceedings of CohnAppellate Division of the Supreme Court of the State of New York · 1919
- In re the Estate of PastoreNew York Surrogate's Court · 1935
- Payne v. Tobacco Trading Corp.Supreme Court of Virginia · 1942
- In re the Judicial Settlement of the Intermediate Account of Proceedings of BrownNew York Surrogate's Court · 1927
- Boyd v. MerzCourt of Appeals for the Second Circuit · 1930
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