In re the Appraisal of the Estate of Skinner
Appellate Division of the Supreme Court of the State of New York
Appeal by Edward D. W. Langley, as grantee under a certain deed, etc., and as residuary legatee under the last will and testament of Samuel Perry Skinner, deceased, from an order of the Surrogate's Court of the county of Westchester, entered in said Surrogate’s Court on the 7th day of January, 1905, affirming a decree theretofore entered in said court fixing the taxable transfer tax upon the estate of Samuel Perry Skinner, deceased.
1Opinion of the Court
Jenks, J.:
The appellant contends no longer that the transfer was not subject tó any tax, and so we need consider the specific objections only. First, the temporary payment on account to the Comptroller is not the concern of appraiser or the surrogate. It is deductible from the amount finally found due. If nothing be due', then it must be refunded. Second, the claim against the estate of Francis C. Fleming may be excluded, because it is in genuine litigation. Although the appellant has been successful, there remains the accounting under the interlocutory judgment and the right .of the…
2Cases cited5 opinions
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- In re Moore's EstateNew York Supreme Court · 1895
- In re the Taxable Transfer of Property of DimonsAppellate Division of the Supreme Court of the State of New York · 1903
- In re the Appraisal for Taxation of the Estate of ThompsonAppellate Division of the Supreme Court of the State of New York · 1901
3Cited by5 opinions
- In re the Estate of ChisholmNew York Surrogate's Court · 1941
- In re the Estate of FordNew York Surrogate's Court · 1950
- In re the Estate of HubbardNew York Surrogate's Court · 1918
- In re the Transfer Tax upon the Estate of HubbardAppellate Division of the Supreme Court of the State of New York · 1922
- People of New York ex rel. Ripley v. WilliamsNew York Supreme Court · 1910