Legal Opinion

In re the Appraisal of the Estate of Willets

Appellate Division of the Supreme Court of the State of New York

Decided April 19, 1907PublishedCited by 22 opinions

Appeal by William 0. Wilson, Acting Comptroller of the State of Mew York, from an order of the Surrogate’s Court of the county of Westchester, énteredin said Surrogate’s Court on the 30th day of June, 19'06, modifying a-prior order of said court fixing a transfer tax. . ' Order of the Surrogate’s Court of Westchester county-affirmed, with costs, upon the opinion of-the surrogate.

1Opinion of the Court

*120The following is the opinion of the surrogate.

Silkman,

Surrogate :. This is a motion by the executor of Bobert B. Willets,. deceased, to modify an order of the surrogate of Westchester county, dated April 30, 1904, assessing and fixing a transfer tax upon the estate of said Willets, and to • direct the State Comptroller to refund a portion of the transfer tax heretofore paid, • , ■ From the moving papers it appears that Bobert ,B. Willets died • on August 22, 1903, leaving a .last will.and testament which was duly admitted "to probate by the surrogate of Westchester county ; ; and letters…

2Cases cited13 opinions

  1. In Re the Estate of GihonNew York Court of Appeals · 1902
  2. In Re the Appraisal Under the Transfer Tax Act of the Trust Estate Held for the Life of O'BerryNew York Court of Appeals · 1904
  3. In re CooganNew York Supreme Court · 1899
  4. In Re the Appraisal of the Property of ShermanNew York Court of Appeals · 1897
  5. In re SillimanAppellate Division of the Supreme Court of the State of New York · 1903

8 more not listed; retrieve them via the Exa API.

3Cited by22 opinions

  1. Ripin v. United States Woven Label Co.New York Court of Appeals · 1912
  2. In re the Transfer Tax upon the Estate of PutnamAppellate Division of the Supreme Court of the State of New York · 1927
  3. In re Weiler's EstateNew York Surrogate's Court · 1910
  4. In re the Estate of DunneNew York Surrogate's Court · 1931
  5. In re the Estate of WingNew York Surrogate's Court · 1937

17 more not listed; retrieve them via the Exa API.

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