Legal Opinion
In re the Estate of Murphy
New York Surrogate's Court
Decided February 3, 1961PublishedCited by 1 opinion
1Opinion of the Court
Laurence D. Wood, S.
The executor of the estate of M. Paul Murphy, also known as Michael Paul Murphy, appeals from the order assessing, fixing and determining the tax on said estate pursuant to article 10-C of the Tax Law, which order is based on the appraisal of Joseph A. Mercurio.
The item appealed from is the inclusion in the estate for tax purposes of two 100-share certificates, Nos. C-416 and C-417, of Bush Terminal Company stock of the total value of $5,000 on the theory that it was a gift given in contemplation of death under subdivisions 3 and 12 of section 249-r of the Tax Law.
M. Paul…
2Cases cited9 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- City Bank Farmers Trust Co. v. McGowanSupreme Court of the United States · 1945
- In re Estate of SpauldingAppellate Division of the Supreme Court of the State of New York · 1900
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re the Estate of EschenNew York Surrogate's Court · 1964