Legal Opinion

In re the Appraisal, under the Act in Relation to Taxable Transfers of Property of Arnold

Appellate Division of the Supreme Court of the State of New York

Decided June 15, 1906PublishedCited by 5 opinions

Appeal from an order of the Surrogate’s Court of the county of New York, confirming the report of appraisers.

1Opinion of the Court

Ingraham, J.:

The only question presented upon this appeal is whether the surrogate of the county of New York liad jurisdiction in this proceeding. The decedent was a resident of the State of Connecticut and his estate was there administered. He owned capital stock in various corporations whose principal places of business were in the counties of New York, Albany, Rensselaer and Saratoga. He had no other property in the State of New York, except certain real *245estate in the county of Erie, and no ancillary letters have been issued upon his estate in this State. The property assessed in this…

2Cited by5 opinions

  1. In re the Estate of HerrmannNew York Surrogate's Court · 1920
  2. In re the Estate of JonesNew York Surrogate's Court · 1931
  3. In re the Estate of KlauberNew York Surrogate's Court · 1958
  4. In re the Estate of MendleyNew York Surrogate's Court · 1935
  5. In re the Estate of MillerSupreme Court of Kansas · 1913

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API