In re the Transfer Tax upon the Estate of Boshart
New York Surrogate's Court
Appeal from an order assessing the transfer tax.
1Opinion of the Court
Carter, S.
This is an appeal by the comptroller, pursuant to section 232 of the Tax Law, from the pro forma order of the surrogate determining the value .of the property of said deceased and that the transfer of said property is not subject to a transfer tax.
Anna Cochrane Boshart died testate as to a part and intestate as to the remainder of her property, on the 5th day of April, 1917, a resident of Grand Forks, in the state of North Dakota, survived by her husband, John Boshart, and by Joseph E. Bowman, her only heir and next of ldn. On and before March 15, 1911, said testatrix was the owner…
2Cases cited19 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Stewart v. . Long Island R.R. Co.New York Court of Appeals · 1886
- Lewis v. . SmithNew York Court of Appeals · 1854
- Champion v. BrownNew York Court of Chancery · 1822
- Williams v. . HaddockNew York Court of Appeals · 1895
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3Cited by8 opinions
- In re the Estate of De StuersNew York Surrogate's Court · 1950
- Persico v. GuernseyNew York Supreme Court · 1927
- Deck v. Chautauqua County Patrons' Fire Relief Ass'nNew York Supreme Court · 1973
- State ex rel. Hilton v. Probate Court of RamseySupreme Court of Minnesota · 1920
- In re the Estate of EverhartAppellate Division of the Supreme Court of the State of New York · 1996
3 more not listed; retrieve them via the Exa API.