In re the Appraisal of the Estate of Tilley
Appellate Division of the Supreme Court of the State of New York
Appeal by William Sohmer, as Comptroller of the State of New York, from an order of the Surrogate’s Court of the county of Albany, entered in the office of said Surrogate’s Court on the 25th day of May, 1914, in so far as it modified an order heretofore made in these proceedings assessing a transfer tax and exempted from the taxable assets one-half of certain joint savings bank accounts and one trust account held by the decedent as trustee.
1Opinion of the Court
Woodward, J.:
John S. Tilley died a resident of Albany county on the 25th day of March, 1913. During his lifetime, and for a period of about thirty-five years, decedent had been carrying on business in Watervliet; and although his wife does not appear to *241have heen a partner it is not disputed that she assisted her husband in the business, and that real estate belonging to his wife was used in connection therewith. Some of the proceeds of this business, representing the joint earnings of decedent and his wife, were deposited in savings banks and were made payable to either of them, or to the…
2Cases cited3 opinions
- Farrelly v. Emigrant Industrial Savings BankAppellate Division of the Supreme Court of the State of New York · 1904
- In re the Appraisal of the Estate of StarbuckAppellate Division of the Supreme Court of the State of New York · 1910
- Farrelly v. . Emigrant Industrial Savings BankNew York Court of Appeals · 1904
3Cited by30 opinions
- Moskowitz v. MarrowNew York Court of Appeals · 1929
- In re the Estate of DeyoNew York Surrogate's Court · 1943
- In re the Estate of FilfileyNew York Surrogate's Court · 1970
- Loker v. EdmansAppellate Division of the Supreme Court of the State of New York · 1923
- Calvert v. WallrathTexas Supreme Court · 1970
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