Legal Opinion
In re the Estate of Jones
New York Surrogate's Court
Decided January 22, 1931PublishedCited by 2 opinions
1Opinion of the Court
Wingate, S.
The questions here presented for decision arise upon an appeal from the report of the transfer tax appraiser, filed herein on the 23d day of November, 1929, the amended report, filed February 4, 1930, and the pro forma order of taxation entered thereon.
The bases of the appeal are twofold, challenging first, the valuation placed by the appraiser upon the business of the deceased, and second, the determination that certain transfers of real and personal property, made by the decedent to his wife approximately a year prior to his death, were in contemplation of death and are,…
2Cases cited10 opinions
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- In re the Estate of McNamaraNew York Surrogate's Court · 1930
- In re the Estate of DunneNew York Surrogate's Court · 1931
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3Cited by2 opinions
- In re the Estate of ReillyNew York Surrogate's Court · 1937
- In re the Estate of RichNew York Surrogate's Court · 1934