Legal Opinion
In re the Estate of Thalmann
New York Surrogate's Court
Decided December 23, 1941PublishedCited by 11 opinions
1Opinion of the Court
Foley, S.
This is an application by the State Tax Commission to fix the additional estate tax provided for in the next to the last paragraph of section 249-n of the Tax Law.
The testator died a resident of New York county on February 3, 1933.
The pertinent language of section 249-n provides that “ notwithstanding any of the foregoing provisions of this section * * * there shall be imposed upon the transfer of the net estate of every person who at the time of death was a resident of this State, a tax equal to the maximum credit allowable to the estate of such decedent against the United States…
2Cases cited16 opinions
- Florida v. MellonSupreme Court of the United States · 1927
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- Philadelphia Fire Assn. v. New YorkSupreme Court of the United States · 1886
- Matter of MeyerNew York Court of Appeals · 1913
- The People v. . Fire Association of Phil'A.New York Court of Appeals · 1883
11 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Estate of FaskenCalifornia Supreme Court · 1977
- Cranston v. GoodCalifornia Court of Appeal · 1963
- In re the Estate of EisenbergNew York Surrogate's Court · 1944
- In re the Estate of HarkavyNew York Surrogate's Court · 1942
- In re the Estate of ZinnNew York Surrogate's Court · 1945
6 more not listed; retrieve them via the Exa API.