Legal Opinion
In re the Estate of Clarkson
New York Surrogate's Court
Decided May 6, 1930PublishedCited by 7 opinions
1Opinion of the Court
Foley, S.
This is an appeal by the Thomas S. Clarkson Memorial College of Technology from the report of the appraiser and the pro forma order assessing tax entered thereon on February 26, 1930. The ground of appeal is that the report and order erroneously assessed a tax on the life estate of Emilie V. Moore, one of the persons named in the will of this decedent. Annie Clarkson, the decedent herein, died on October 2,1929, a resident of New York county, leaving a last will and testament, which was duly admitted to probate on October 21, 1929, and letters testamentary issued thereon. By the 11th…
2Cases cited4 opinions
- Albany Hospital v. . Albany Guardian SocietyNew York Court of Appeals · 1915
- In re the Transfer Tax upon the Estate of WolfeAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Appraisal Under the Transfer Tax Law of the Estate of WolfeNew York Court of Appeals · 1904
- In re the Transfer Tax upon the Estate of MerrittAppellate Division of the Supreme Court of the State of New York · 1913
3Cited by7 opinions
- Bergan v. CommissionerUnited States Tax Court · 1943
- In re the Estate of HannaNew York Surrogate's Court · 1935
- In re the Estate of MeyerNew York Surrogate's Court · 1930
- Estate of Jaecker v. CommissionerUnited States Tax Court · 1972
- Young v. Department of Administration, Division of RetirementDistrict Court of Appeal of Florida · 1988
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