In Re the Appraisal for Taxation of the Estate of Whiting
New York Court of Appeals
Appeal from order of the Appellate Division of the Supreme Court in the first judicial department, made February 14, 1896, which affirmed an order of the surrogate of the county of Hew York affirming an appraisal of property under the Transfer Tax Act (Chap. 399, Laws of 1892). The facts, so far as material, are stated in the opinions. A debt cannot be regarded as property in a state in which neither the debtor nor the creditor resides.
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Appeal from order of the Appellate Division of the Supreme Court in the first judicial department, made February 14, 1896, which affirmed an order of the surrogate of the county of Hew York affirming an appraisal of property under the Transfer Tax Act (Chap. 399, Laws of 1892). The facts, so far as material, are stated in the opinions. A debt cannot be regarded as property in a state in which neither the debtor nor the creditor resides. (People ex rel. v. Comrs. of Taxes, 23 N. Y. 224; People v. Trustees of Ogdensburgh, 48 N. Y. 390; People ex rel. Jefferson v. Smith, 88 N. Y. 576; People ex…
1Opinion of the CourtVann, J.
Augustus Whiting, a resident of FTewport, Rhode Island, died there on the 23rd of July, 1894, leaving a will by which he gave his entire estate in trust for his infant daughter. At the time of his death he had money on deposit in a bank in this state, and owned certain bonds and certificates of stock that were found in a box rented by him in a safe deposit vault in this state. The stocks and bonds were issued partly by domestic and partly by foreign corporations; and there were also bonds of the United States to the amount of $52,545. All except the stock of foreign corporations were included…
2Cases cited1 opinion
- Matter of Estate of RomaineNew York Court of Appeals · 1891
3Cited by54 opinions
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- People Ex Rel. Hatch v. . ReardonNew York Court of Appeals · 1906
- Benson v. Greenville Nat. Exchange BankCourt of Appeals of Texas · 1952
- Simpson v. . Jersey City Contracting Co.New York Court of Appeals · 1900
- In re CooganNew York Supreme Court · 1899
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