In re the Transfer Tax upon the Estate of Bolton
New York Surrogate's Court
Appeal from order fixing transfer tax,
1Opinion of the Court
Schulz, S.
The executors of the decedent’s last will appeal from the order fixing the amount of the tax upon the transfer of his property pursuant to the terms thereof. They contend that the appraiser erroneously failed to deduct the value of the widow’s dower before making such appraisal.
The decedent made certain provisions for his wife, and with respect to them stated that they “ are made and are to be accepted by her in lieu of dower in my estate.” Upon the argument it was agreed that for the purposes of this appeal it might be assumed that the widow has accepted the provisions thus made…
2Cases cited13 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
- Tillie Von Au v. MagenheimerNew York Court of Appeals · 1909
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of JonesNew York Court of Appeals · 1902
- In re SillimanAppellate Division of the Supreme Court of the State of New York · 1903
- In re the Appraisal of the Estate of BallAppellate Division of the Supreme Court of the State of New York · 1914
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
- Schuette v. BowersCourt of Appeals for the Second Circuit · 1930
- In re the Accounting of Chase Manhattan BankNew York Surrogate's Court · 1961
- White & Wells Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1931
- Otis Steel Co. v. CommissionerUnited States Board of Tax Appeals · 1927
6 more not listed; retrieve them via the Exa API.