Legal Opinion
In re the Estate of Jellerson
New York Surrogate's Court
Decided August 22, 1934Published
1Opinion of the Court
Foley, S.
The question at issue in this transfer tax proceeding is raised by the State Tax Commission in two ways: (1) By an appeal from the order entered February 5, 1934, which modified the order fixing tax entered April 21, 1924, and (2) by a notice of motion to vacate the order of February 5, 1934. The contention of the State Tax Department is the same in both instances, namely, that in so far as the taxation relates to intangible personal property, *74the court was without jurisdiction to make the order of February 5, 1934. The reason for the motion to vacate is to remove any question as to…
2Cases cited6 opinions
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- In Re the Transfer Tax Upon the Estate of ParkerNew York Court of Appeals · 1919
- In re the Transfer Tax upon the Estate of DeCordovaAppellate Division of the Supreme Court of the State of New York · 1922
- In re the Transfer Tax upon the Estate of SpingarnAppellate Division of the Supreme Court of the State of New York · 1916
- In Re the Transfer Tax Upon the Estate of De CordovaNew York Court of Appeals · 1922
1 more not listed; retrieve them via the Exa API.