In Re the Estate of Green
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered June 29, 1896, which affirmed an order of the Surrogate’s Court for the county of New York reversing an order which fixed an assessment and imposed a transfer tax. The facts, so far as material, are stated in the opinion. The motion to dismiss should be denied.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered June 29, 1896, which affirmed an order of the Surrogate’s Court for the county of New York reversing an order which fixed an assessment and imposed a transfer tax. The facts, so far as material, are stated in the opinion. The motion to dismiss should be denied. This is an appeal from an order finally determining a special proceeding and presents a question of law for review. (Code Civ. Pro. § 190; 19 Am. & Eng. Ency. of Law, 646.) The rights of succession in the present case are…
1Opinion of the CourtO’Brien, J.
In proceedings under the . statute for the assessment of the transfer tax in this case the surrogate reversed his own order which imposed the tax and held that the property was not subject to such payment. The Appellate Division has affirmed the order.
Sarah Helen Green, a resident of 27ew York, died on the 21st of May, 1893, leaving a will.
Previous to her death, and on the 14th day of February, 1889, she delivered to Frederick Frelinghuysen, as her trustee, over §200,000 of railroad bonds, under a deed or instrument bearing date on that day which, in terms, purported to assign and deliver…
2Cases cited1 opinion
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
3Cited by56 opinions
- In Re the Transfer Tax Upon the Estate of KeeneyNew York Court of Appeals · 1909
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In Re the Estate of BrandrethNew York Court of Appeals · 1902
- Edson v. LucasCourt of Appeals for the Eighth Circuit · 1930
- Estate of Lamb v. MorrowSupreme Court of Iowa · 1908
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