In Re the Transfer Tax Upon the Estate of Klatzl
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 29, 1915, which affirmed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of John C. Klatzl, deceased. The deed in question did not create a tenancy by the entirety but did create a tenancy in common.
Read the full summary
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 29, 1915, which affirmed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of John C. Klatzl, deceased. The deed in question did not create a tenancy by the entirety but did create a tenancy in common. (Bertles v. Nunan, 92 N. Y. 152; Zorntlein v. Bram, 100 N. Y. 12; Stelz v. Shreck, 128 N. Y. 263; Hiles v. Fisher, 144 N. Y. 306; Dressler v. Mulhern, 77 Misc. Rep. 476; 1 Washburn on Real Property [8th ed.], 529.) If any joint interest…
1Opinion of the CourtSeabury, J.
John C. Klatzl, a resident of this state, died February 7th, 1913, leaving him surviving his widow, Mary Emma Klatzl, and a daughter, Emma M. Klatzl, who are the respondents in this proceeding. . By his will the deceased gave all of his property in equal shares to his wife and daughter. On February 16th, 1906, the deceased executed a deed to the premises No. 323. East Seventy-fifth street in the city of New York. The consideration expressed in the deed was $100. The deed provides : “ This indenture made the 16th day of February in the year nineteen hundred and six between John 0. Klatzl of…
2Cases cited6 opinions
- Hiles v. . FisherNew York Court of Appeals · 1895
- Bertles v. . NunanNew York Court of Appeals · 1883
- Stelz v. . ShreckNew York Court of Appeals · 1891
- Jackson ex dem. Suffern v. McConnellNew York Supreme Court · 1838
- Zorntlein v. . BramNew York Court of Appeals · 1885
1 more not listed; retrieve them via the Exa API.
3Cited by70 opinions
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- Kahn v. KahnNew York Court of Appeals · 1977
- V.R.W., Inc. v. KleinNew York Court of Appeals · 1986
- Finnegan v. HumesAppellate Division of the Supreme Court of the State of New York · 1937
- Stout v. Van ZanteOregon Supreme Court · 1923
65 more not listed; retrieve them via the Exa API.