In re the Transfer Tax upon the Estate of Martin
New York Surrogate's Court
' Appeal by the Comptroller of the State of Few York from an order of the Surrogate’s Court of the county of Few York, entered in the office of said Surrogate’s Court on the 18th day of February, 1916.
1Opinion of the Court
Smith, J.—
This order held that the estate of the decedent Martin was not liable to a tax in Few York on its transfer on the ground that he was not a resident of the State.
Frederick Townsend Martin was born in Albany in 1849 and remained there until 1885, when he removed to Few York city and rented a house there. Some time previous to 1890 he gave up this house and thereafter when in Few York he visited his sister or lived at the Murray Hill Hotel, and from 1907 on he occupied a suite of rooms at the Plaza. He always had the same rooms, and kept a few belongings there, but only paid for the…
2Cases cited3 opinions
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- In re the Transfer Tax upon the Estate of MartinNew York Surrogate's Court · 1916
- In re the Estate of RothschildNew York Surrogate's Court · 1914