In re the Appraisal for Taxation of the Estate of Sherman
Appellate Division of the Supreme Court of the State of New York
Appeal by Eugene M. Travis, as Comptroller of the State of New York, from an amended final order of the Surrogate’s Court of the county of Otsego, entered in the office of said Surrogate’s Court on the 26th day of February, 1917, fixing the transfer tax herein, and also from an antecedent or concurrent order entered in the office of said Surrogate’s Court on the same day.
1Opinion of the Court
Lyon, J. :
The sole question presented by this appeal is whether the tax commonly known as the Federal estate tax imposed by title 2 of the United States Revenue Act, approved September 8, 1916 (39 U. S. Stat. at Large, 756, 777 et seq., chap. 463, § 200 et seq.), should have been treated as an expense of administration in determining the amount of the State transfer tax and deducted from the assets of the estate prior to assessing the transfer tax.
The order entered upon the report of the county treasurer of Otsego county, acting as appraiser, determining the cash value of the estate and the…
2Cases cited11 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- Scholey v. RewSupreme Court of the United States · 1875
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- In Re Estate of MillerCalifornia Supreme Court · 1921
- State v. SpokaneWashington Supreme Court · 1922
- Kirkpatrick's EstateSupreme Court of Pennsylvania · 1922
- In Re the Accounting of Del DragoNew York Court of Appeals · 1941
- Bingham's Administrator v. CommonwealthCourt of Appeals of Kentucky · 1922
14 more not listed; retrieve them via the Exa API.