In re the Transfer Tax upon the Estate of Hernandez
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 2d day of July, 1915, dismissing an appeal by the State Comptroller from an order of said court assessing the transfer tax herein.
1Opinion of the Court
Dowling, J.:
Tirso Mesa y Hernandez was born in Cuba on January 28, 1847, and resided continuously there until his marriage on February 24, 1881, to Josefina Garcia Pola, also a native of Cuba. They went to live immediately after their marriage at his sugar plantation “La Vega ” at Manguito, Cuba, which remained their sole family home until 1904, when he purchased a town house, Ho. 2 San Lazaro, Havana, Cuba. He resided in Cuba uninterruptedly from his marriage until the time of his death, save for the years 1895 and 1899, which he spent in Europe because of the Cuban insurrection, and for…
2Cases cited8 opinions
- Brigham v. FayerweatherMassachusetts Supreme Judicial Court · 1886
- Bolton v. . SchrieverNew York Court of Appeals · 1892
- Sly v. HuntMassachusetts Supreme Judicial Court · 1893
- In Re the Transfer Tax Upon the Estate of MajotNew York Court of Appeals · 1910
- In re the Appraisal under the Transfer Tax Law of the Estate of GrantNew York Surrogate's Court · 1913
3 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Dorrance's EstateSupreme Court of Pennsylvania · 1932
- In re the Estate of CrichtonNew York Court of Appeals · 1967
- In re the Appraisal of the Estate of LydigAppellate Division of the Supreme Court of the State of New York · 1920
- Wyatt v. FulrathNew York Court of Appeals · 1965
- In re the Transfer Tax upon the Estate of HarknessAppellate Division of the Supreme Court of the State of New York · 1918
29 more not listed; retrieve them via the Exa API.