Legal Opinion
Smith v. Loughman
New York Court of Appeals
Decided July 20, 1927PublishedCited by 30 opinions
1Opinion of the Court
Cabdozo, Ch. J.
Mary J. Smith,' a resident of the State of Connecticut, died in November, 1925, leaving real and personal property which she devised and bequeathed to her four children. Included in her property was a parcel of real estate in the city of New York of the value, above the incumbrances, of $29,490.87, the value of the share of each child being thus $7,372.72. If the testatrix had been a resident of New York, the transfer of these shares by will would have been subject to a tax of $23.72 for each, or $94.90 for all. The tax as to each would have been computed at the rate of one per…
2Cases cited9 opinions
- Hess v. PawloskiSupreme Court of the United States · 1927
- Noble State Bank v. HaskellSupreme Court of the United States · 1911
- Travis v. Yale & Towne Manufacturing Co.Supreme Court of the United States · 1920
- Maxwell v. BugbeeSupreme Court of the United States · 1919
- Robinson v. Oceanic Steam Navigation Co.New York Court of Appeals · 1889
4 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Austin v. New HampshireSupreme Court of the United States · 1975
- Goodwin v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1955
- City Bank Farmers' Trust Co. v. New York Central RailroadNew York Court of Appeals · 1930
- In re the Appraisal under the Transfer Tax Law of the Property of DavisonNew York Surrogate's Court · 1930
- Furey v. GravesNew York Supreme Court · 1933
25 more not listed; retrieve them via the Exa API.