In re Estate of Dingman
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of Oswego, entered' in said Surrogate’s Court on the 3d day of December, 1900, assessing the transfer tax upon the estate of John Dingman, deceased, and holding.and determining that the personal property in the State of Iowa which was a part of such estate and was paid to George W, Dingman, a brother of the deceased, in the State of Idwa, who at the time was a resident of…
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Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of Oswego, entered' in said Surrogate’s Court on the 3d day of December, 1900, assessing the transfer tax upon the estate of John Dingman, deceased, and holding.and determining that the personal property in the State of Iowa which was a part of such estate and was paid to George W, Dingman, a brother of the deceased, in the State of Idwa, who at the time was a resident of said State, is not subject to a transfér tax.
1Opinion of the Court
McLennan, J.:
•As far as it is necessary to state the facts are as follows: John Dingman, who was a resident of this State, died intestate on the 15th day of May, 1894, at the town of Boylston, Oswego county, H. Y. The deceased at the. time of his death had personal property in the State of Iowa, or which afterwards went into said State, and letters of administration were issued upon the estate of the deceased out of the District Court of Monona county,- Iowa, on the 29th day of May, 1894. The brother of the deceased, George W. Dingman, was a citizen of and resided in said State, and the…
2Cases cited3 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Appraisal, Under the Legacy & Inheritance Tax Act, of the Property of JamesNew York Court of Appeals · 1894
- Morgan v. WarnerAppellate Division of the Supreme Court of the State of New York · 1899
3Cited by7 opinions
- State v. SpokaneWashington Supreme Court · 1922
- In re Estate of SanfordSupreme Court of Iowa · 1919
- In Re Estate of HodgesCalifornia Supreme Court · 1915
- Chambers v. MumfordCalifornia Supreme Court · 1921
- Nuckolls & Phipps v. CommonwealthSupreme Court of Virginia · 1920
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