In re Transfer Tax upon the Estate of Horler
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of New York, dated December 27, 1916, reversing a prior order fixing the tax herein and remitting the report to the appraiser; also an appeal is taken from the order of exemption on the supplemental report made and entered in the office of said Surrogate’s Court on the 4th day of April, 1917, and also from the order denying the appeal of the Comptroller of the State of New…
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Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of New York, dated December 27, 1916, reversing a prior order fixing the tax herein and remitting the report to the appraiser; also an appeal is taken from the order of exemption on the supplemental report made and entered in the office of said Surrogate’s Court on the 4th day of April, 1917, and also from the order denying the appeal of the Comptroller of the State of New York entered in said office on the 24th day of April, 1917.
1Opinion of the Court
Shearn, J.:
This is an appeal from an order of the surrogate entered April 24, 1917, which exempted the estate of the deceased, Mary Horler, from the payment of any transfer tax on the ground that the bank accounts, bonds and mortgages, and real estate, of which the estate consisted, were held jointly by the deceased and her husband, James Horler, and passed to James Horler by right of survivorship and not under the will of the deceased. (See 97 Misc. Rep. 587.) The State Comptroller contends that the real estate and mortgages were not held by the deceased and her husband as joint tenants, but…
2Cases cited10 opinions
- Hiles v. . FisherNew York Court of Appeals · 1895
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- In Re the Transfer Tax Upon the Estate of KlatzlNew York Court of Appeals · 1915
- In re the Appraisal of the Estate of TilleyAppellate Division of the Supreme Court of the State of New York · 1915
- In Re the Transfer Tax Upon the Estate of TilleyNew York Court of Appeals · 1915
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Switzer v. PrattSupreme Court of Iowa · 1946
- Edmonds v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Irvine v. HelveringCourt of Appeals for the Eighth Circuit · 1938
- Papke v. PearsonSupreme Court of Minnesota · 1938
- Boehringer v. SchmidNew York Supreme Court · 1928
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