In re the Appraisal, Under the Transfer Tax Acts of the Property of Silliman
New York Surrogate's Court
Motion to modify the decree herein assessing and fixing the tax upon said estate. :
1Opinion of the Court
Church,S.
In this case the appraisal of the property of the deceased has been fixed, and the report confirmed, and the time to appeal has expired. Since that time, however, by a decision of the Court of Appeals, it has been held that a tax should not be assessed upon the amount of commissions to which the trustees would have been entitled upon the real and personal property of this estate. The trustees of this estate, therefore, desire to take advantage of this decision of the Court of Appeals, and, hence, move to modify the decree assessing and fixing the tax upon the estate in question.
It…
2Cases cited3 opinions
- In re CooganNew York Supreme Court · 1899
- Morgan v. CowieAppellate Division of the Supreme Court of the State of New York · 1900
- In re Estate of CrerarAppellate Division of the Supreme Court of the State of New York · 1900
3Cited by7 opinions
- In re the Appraisal of the Estate of WilletsAppellate Division of the Supreme Court of the State of New York · 1907
- In re a Refund of a Portion of the Transfer Tax Upon the Estate of WilletsNew York Surrogate's Court · 1906
- In re the Appraisal under the Transfer Tax Law upon the Estate of TownsendAppellate Division of the Supreme Court of the State of New York · 1912
- In re the Transfer Tax On the Estate of ScrimgeourNew York Surrogate's Court · 1902
- In re the Estate of FordNew York Surrogate's Court · 1950
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