In re the Estate of Hunt
New York Surrogate's Court
Appeal from an order assessing the transfer tax.
1Opinion of the Court
Fowler, S.—
The appraiser who was designated by this court to appraise that part of the residuary- estate of the decedent which was suspended from taxation in the appraisal heretofore made reported the .value of such residuary estate to be $226,806, and the order entered on his report assessed a tax upon the interests of the remaindermen in this residuary.' The trustee has appealed from the order and contends that the ap- • praiser erred in failing to deduct from the value of the residu- - ary estate the value of the annuities and life interests subject to which it was bequeathed. He also…
2Cases cited4 opinions
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- In Re the Estate of RooseveltNew York Court of Appeals · 1894
- In Re the Estate of HoweNew York Court of Appeals · 1889
- In re the Appraisal of the Property of MeyerAppellate Division of the Supreme Court of the State of New York · 1903