In re Demer's Estate
New York Surrogate's Court
In the matter of the appraisal of the transfer tax on the estate of John Demers, deceased. From an order assessing the tax, the executor appeals. Reversed.
1Opinion of the Court
HEATON, S.
This is an appeal from an order assessing a transfer tax against Eugenie Demers Drouin on $12,413.15 at 1 per cent. John Demers died intestate February 28, 1900, leaving him surviving a brother and sister and numerous nephews and nieces, being heirs at law -and next of kin and also one Eugenie Demers Drouin, a natural daughter of said deceased. He left both real and personal estate. About the 20th day of June, 1900, said Drouin began an action in the Supreme Court against all of such heirs at law and next of kin, and against the administrators of the estate of said Demers, and…
2Cases cited8 opinions
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- Johnston v. . SpicerNew York Court of Appeals · 1887
- In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
- Hegeman v. . MoonNew York Court of Appeals · 1892
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3Cited by1 opinion
- Blair v. HeroldU.S. Circuit Court for the District of New Jersey · 1907