Legal Opinion
In re the Appraisal under the Transfer Tax Acts of the Property of Pitou
New York Surrogate's Court
Decided February 15, 1913PublishedCited by 3 opinions
Appeal by an executrix from the imposition of a tax upon the alleged transfer of an interest in certain mortgages.
1Opinion of the Court
Ketcham, S.
The executrix appeals from the imposi*117tion of a tax upon the alleged transfer of one-half interest in five mortgages.
These mortgages and the bonds accompanying the same were transferred to the decedent and his wife and the survivor of them, with habendum to them and the survivor of them, to their assigns and the successors, legal representatives and assigns of such survivor. The instruments of assignment contain a power of attorney to the husband and wife, or the survivor of them, to discharge the mortgages.
Three of the assignments contain the following which is not found in the…
2Cases cited5 opinions
- Kelly v. . BeersNew York Court of Appeals · 1909
- In re the Judicial Settlement of the Accounts of MeehanAppellate Division of the Supreme Court of the State of New York · 1901
- Moore v. FingarAppellate Division of the Supreme Court of the State of New York · 1909
- In re the Assessment of the Transfer Tax Against the Estate of KlineNew York Surrogate's Court · 1909
- In re the Appraisal, Under the Transfer Tax Acts, of the Property of SpringNew York Surrogate's Court · 1912
3Cited by3 opinions
- In re the Judicial Settlement of the Account of Proceedings of LofmarkNew York Surrogate's Court · 1928
- In re Von Bernuth's EstateNew York Surrogate's Court · 1913
- In re the Appraisal of Estate of SullivanNew York Surrogate's Court · 1916