Legal Opinion

In re a Refund of a Portion of the Transfer Tax Upon the Estate of Willets

New York Surrogate's Court

Decided June 15, 1906PublishedCited by 7 opinions

Motion by an executor to modify an order of the surrogate, dated April 30, 1904, assessing and fixing a transfer tax upon the above estate and to direct the comptroller to refund a portion of the transfer tax heretofore paid.

1Opinion of the Court

Silkman, S.

This is a motion by the executor of Robert R. Willets, deceased, to modify an order of the surrogate of Westchester county, dated April 30, 1904, assessing and fixing a transfer tax upon the estate of said Willets, and to direct the State comptroller to refund a portion of the transfer tax heretofore paid.

From the moving papers it appears that Robert R. Willets died on August 22,1903, leaving a last will and testament which was duly admitted to probate by the surrogate of Westchester*452county; and letters testamentary thereunder were granted to this petitioner.

Upon his application an…

2Cases cited12 opinions

  1. In Re the Estate of GihonNew York Court of Appeals · 1902
  2. In Re the Appraisal Under the Transfer Tax Act of the Trust Estate Held for the Life of O'BerryNew York Court of Appeals · 1904
  3. In re CooganNew York Supreme Court · 1899
  4. In Re the Appraisal of the Property of ShermanNew York Court of Appeals · 1897
  5. In re SillimanAppellate Division of the Supreme Court of the State of New York · 1903

7 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. In re Weiler's EstateNew York Surrogate's Court · 1910
  2. In re the Appraisal under the Transfer Tax Law upon the Estate of TownsendAppellate Division of the Supreme Court of the State of New York · 1912
  3. In re the Estate of FordNew York Surrogate's Court · 1950
  4. In re the Estate of WrightNew York Surrogate's Court · 1956
  5. In re Picot's EstateUtah Supreme Court · 1919

2 more not listed; retrieve them via the Exa API.

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