Legal Opinion
In re the Appraisal Under the Transfer Tax Law of the Estate of Roos
New York Surrogate's Court
Decided May 15, 1915PublishedCited by 3 opinions
Appeal from an order assessing a transfer tax.
1Opinion of the Court
Schultz, S.
— The executrix appeals from an order fixing the cash value of the property of the decedent, the transfer of which is subject to the tax imposed by the act relating to taxable transfers. (Tax Law, art. X, § 232, being Laws of 1909, chap. 62, and constituting Consol. Laws, chap. LX.)
The decedent at the time of his death was a stockholder and officeholder of the corporation known as William S. Hedges &• Company. The capital stock of this corporation consisted of 2,000 shares, having a par value of $100 each, of which the holding of the decedent amounted to 635 shares. About 1,100…
2Cases cited6 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of JonesNew York Court of Appeals · 1902
- In re the Appraisal of the Estate of BallAppellate Division of the Supreme Court of the State of New York · 1914
- In re the Transfer Tax upon the Estate of VivantiAppellate Division of the Supreme Court of the State of New York · 1910
- In re the Estate of KeahonNew York Surrogate's Court · 1908
- In Re the Transfer Tax Upon the Estate of ReesNew York Court of Appeals · 1913
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
- In re the Transfer Tax Upon the Estate of McMullenNew York Surrogate's Court · 1915
- In re the Transfer Tax Upon the Estate of UlriciNew York Surrogate's Court · 1920