In re the Transfer Tax upon the Estate of Gibert
Appellate Division of the Supreme Court of the State of New York
Cross-appeals by the Comptroller of the State of New York and Charles N. Harris and another, as executors and trustees, from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 12th day of July, 1916, affirming an order of said Surrogate’s Court fixing a transfer tax herein upon the report of an appraiser.
1Opinion of the Court
Shearn, J.:
The appeal taken by the Comptroller is on the ground that by an erroneous method adopted by the appraiser in fixing the values of a certain fractional interest in real property the interest of the decedent therein had been undervalued.
There are several parcels of real estate to which the Comptroller’s appeal relates. As to each one the decedent was the owner of an undivided one-third interest. Certain of the parcels were covered by a general mortgage and in addition there was a mortgage upon the one-third interest of the decedent in the property. It is conceded that it is proper to…
2Cases cited1 opinion
- In re SuttonAppellate Division of the Supreme Court of the State of New York · 1896
3Cited by12 opinions
- Mtr. of City of Ny (A. & W. Realty Corp.)New York Court of Appeals · 1956
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
- Jarvis v. Boatmen's National Bank of St. LouisSupreme Court of Missouri · 1972
- NAB Bank v. LaSalle Bank, N.A.Appellate Court of Illinois · 2013
- In re the Liquidation of New York Title & Mortgage Co.New York Supreme Court · 1936
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