In re the Appraisal of the Estate of Hazard
Appellate Division of the Supreme Court of the State of New York
Appeal by Dora G. S. Hazard and others, individually and as executors, and others, from an order of the Surrogate’s Court of the county of Onondaga, entered in the office of said Surrogate’s Court on the 13th day of March, 1919, affirming a prior order entered upon the report of the transfer tax appraiser fixing the transfer tax in this estate.
1Opinion of the Court
Hubbs, J.:
Frederick Rowland Hazard, deceased, died a resident of Onondaga county, N. Y., on February 27, 1917. Thereafter, and on February 1, ■ 1918, his executors filed a schedule of administration expenses in the Surrogate’s Court of Onondaga *870county, which included the following item: “ Federal income tax to be paid on decedent’s 1917 income, estimated about $19,000.”
Thereafter, and on April 10, 1918, the executors filed an affidavit in the said court, which read, in part, as follows: “ That the amount of that tax has now been definitely ascertained and reported to the United States…
2Cases cited18 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In Re the Last Will & Testament of VassarNew York Court of Appeals · 1891
- In Re the Transfer Tax Upon the Estate of WhiteNew York Court of Appeals · 1913
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3Cited by2 opinions
- Johnson v. KeithDistrict Court, E.D. New York · 1923
- In Re the Estate of RothchildIdaho Supreme Court · 1929