Matter of Clinch
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first- judicial department, entered December 14, 1904, which affirmed an order of the Hew York County Surrogate’s Court assessing a transfer tax upon the estate of Robert T. Clinch, deceased. The facts, so far as material, are stated .in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the first- judicial department, entered December 14, 1904, which affirmed an order of the Hew York County Surrogate’s Court assessing a transfer tax upon the estate of Robert T. Clinch, deceased. The facts, so far as material, are stated .in the opinion. The right of Robert T. Clinch, at the time of his death, to an accounting by his father’s executors for his father’s personal estate, was a mere cliose in action, and hence not property within the state of New York. (Matter of Bronson, 150 N. Y. 1; Matter of Preston, 75…
1Opinion of the Court
The tax was imposed on the appellant as trustee under the will of Robert T. Clinch, deceased, upon the share of the residuary estate of Charles J. Clinch, the father of said Robert, which was paid over to the executor of Robert subsequent to his decease. Robert, at the time of his death, was a non-resident of this state, residing in Paris, France. At that time his father's estate had not been distributed. Subsequently distribution was had, and the executor of Robert received in satisfaction of his share of his father's estate specific securities. It is not questioned that the transfer from…
2Cases cited5 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Chicago, Rock Island & Pacific Railway Co. v. SturmSupreme Court of the United States · 1899
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- In re PhippsNew York Supreme Court · 1894
- In Re the Appraisal of the Estate of BlackstoneNew York Court of Appeals · 1902
3Cited by9 opinions
- In Re the Appraisal Under the Transfer Tax Act of the Estate of GordonNew York Court of Appeals · 1906
- In Re the Transfer Tax Upon the Estate of HazardNew York Court of Appeals · 1920
- In re the Appraisal of the Estate of HazardAppellate Division of the Supreme Court of the State of New York · 1919
- In re the Transfer Tax upon the Estate of PhelpsAppellate Division of the Supreme Court of the State of New York · 1917
- In Re the Estate of RothchildIdaho Supreme Court · 1929
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