Legal Opinion
In re the Appraisal of the Estate of Burhans
New York Surrogate's Court
Decided July 15, 1917PublishedCited by 1 opinion
Proceedings on report of transfer tax appraiser.
1Opinion of the Court
Beekman, S.
The report of the appraiser has been filed, and the attorneys have come in and asked to be heard on the question of whether a certain $10,000 note or agreement is taxable and have filed briefs and the executor and Grace E. McNeil have filed objections to taxation of said $10,000 note or agreement.
The appraiser’s report under subdivision “Fourth” says, “ I report that the decedent’s estate is subject to the following deductions on account of debts, claims, expenses of administration and commissions as follows:
Debt or claims of Nature of same Amount
Grace E. McNeil Promissory Note…
2Cases cited10 opinions
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- 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 Estate of WesturnNew York Court of Appeals · 1897
- In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Last Will & Testament of VassarNew York Court of Appeals · 1891
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Jensen v. Jensen's EstateSouth Dakota Supreme Court · 1934