In re of Appraisal of the Estate of Buchanan
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 Albany, entered in the office of said Surrogate’s Court on the 30th day of July, 1917, modifying a prior order fixing and assessing a tax herein.
1Opinion of the Court
H. T. Kellogg, J.:
The question involved is whether certain moneys belonged in part to Charles J. Buchanan, deceased, as one of two joint *238owners, so that upon his decease a transfer tax was assessable thereupon, under chapter 664 of the Laws of 1915, amending section 220 of the Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62).
The moneys in question were deposited in four savings bank accounts. Two of these accounts were made payable to one Elizabeth A. Rawolle or Charles J. Buchanan as her attorney or the survivor. As a payment to an attorney for a client is the equivalent of a payment…
2Cases cited1 opinion
- Clary v. FitzgeraldAppellate Division of the Supreme Court of the State of New York · 1913
3Cited by18 opinions
- Wallace v. RileyCalifornia Court of Appeal · 1937
- In Re the Accounting of FenelonNew York Court of Appeals · 1933
- Havens v. HavensNew York Supreme Court · 1925
- Collwell v. Bedford Stone & Construction Co.Indiana Court of Appeals · 1920
- Loker v. EdmansAppellate Division of the Supreme Court of the State of New York · 1923
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