In re the Taxable Transfer of Property of Dimons
Appellate Division of the Supreme Court of the State of New York
Appeal by Frederic D. Philips, a legatee and beneficiary under the will of Stephen C. Dimon, deceased, from a decree of the Surrogate’s Court of the county, of New York, entered in said Surrogate’s Court on the 14th day of May, . 1902, affirming an order entered in said court on the 16th day of January, 1902, assessing and determining a tax upon the interest of the said Frederic D. Philips in the estate of the said testator.
1Opinion of the Court
Laughlin", J. :
It appears that Stephen Ó. Dimon diéd on the 12th day of January, 1893,.and that the appellant, who is his nephew, took either by will or inheritance a one-sixth interest in his personal and real property. The other five-sixths went to the decedent’s brothers and sisters and its transfer to them is not taxable. The order appointing the appraiser to determine the value of the interest transferred to the appellant for the purpose of assessing the transfer tax was made on the 5th day of December,. 1894.; but the appraisal was deferred by consent owing to the fact that the estate…
2Cases cited3 opinions
- In Re the Estate of GihonNew York Court of Appeals · 1902
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- In re RiceAppellate Division of the Supreme Court of the State of New York · 1900
3Cited by7 opinions
- In re the Transfer Tax upon the Estate of WolfeAppellate Division of the Supreme Court of the State of New York · 1903
- Estate of ParrottCalifornia Supreme Court · 1926
- Estate of SlackCalifornia Court of Appeal · 1948
- Blackburn v. StateMontana Supreme Court · 1915
- In re the Appraisal of the Estate of SkinnerAppellate Division of the Supreme Court of the State of New York · 1905
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