In re the Transfer Tax Estate of Hellman
Appellate Division of the Supreme Court of the State of New York
Appeal by Frances Hellman and another, as executors, etc., of Theodore Hellman, deceased, from an order of the Surrogate’s Court of New York county, entered in said Surrogate’s Court on the 8th day of October, 1902, affirming a previous order entered in said court on the 16th day of June, 1902, upon the report of an appraiser fixing the amount of the transfer tax upon the estate of said decedent.
1Opinion of the Court
Ingraham, J.:
The facts upon which the question in this case is to be determined are stated in the opinion of Mr. Justice Hatch, and it must be controlled by the provisions of the Tax Law (Laws of 1896, chap. 908). By subdivision 5 of section 2 of that act (as renumbered by Laws of 1901, chap. 490) it is provided that “ the terms ‘ personal estate’ and ‘personal property’ as used in this chapter include chattels, money, things in action, debts due from solvent debtors, whether on account, contract, note, bond or mortgage; *356debts and obligations for the payment of money due or owing to persons…
2Cases cited2 opinions
- People Ex Rel. Lemmon v. . FeitnerNew York Court of Appeals · 1901
- In re the Appraisal Under the Act in Relation To Taxable Transfers of Property of GlendinningAppellate Division of the Supreme Court of the State of New York · 1902
3Cited by4 opinions
- Les Schwab Tire Centers of Oregon, Inc. v. Ivory Ranch, Inc.Court of Appeals of Oregon · 1983
- In re the Estate of DunNew York Surrogate's Court · 1903
- Bramble v. KelloggMichigan Supreme Court · 1923
- In re the Estate of DunNew York Surrogate's Court · 1903