In Re the Appraisal Under the Transfer Tax Act of the Trust Estate Held for the Life of O'Berry
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered January 29, 1904, which affirmed an order of the Kings County Surrogate's Court directing the state comptroller to refund a transfer tax erroneously collected, with interest. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered January 29, 1904, which affirmed an order of the Kings County Surrogate's Court directing the state comptroller to refund a transfer tax erroneously collected, with interest. The facts, so far as material, are stated in the opinion. The petitioner’s entire right to a refund rests upon section 225 of the Transfer Act, and as that section does not provide that the comptroller may refund the interest from-the date of payment of the tax, the court had no power to order him to do so.…
1Opinion of the CourtO’Brien, J.
The petitioner, Mary J. Iiowey, acquired a vested remainder in the estate of Loftis Wood under the provisions of his will, admitted to probate May 6,1884. A transfer tax was imposed upon this remainder in a proceeding by .the trustees under the will and the tax was adjusted upon the remainder at $1,172.88 and paid to the comptroller for the slate December 7, 1901. Subsequently this court held that a transfer tax upon remainders vested prior to the passage of the law taxing such interests was void as in conflict with the Constitution. (Matter of Pell, 171 N. Y. 48.)
By section 225 of the law…
2Cases cited12 opinions
- Norton v. Shelby CountySupreme Court of the United States · 1886
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- Woerz v. . SchumacherNew York Court of Appeals · 1900
- Ætna Insurance v. Mayor of New YorkNew York Court of Appeals · 1897
- Melody v. GoodrichNew York Court of Appeals · 1902
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- Schlesinger v. StateWisconsin Supreme Court · 1928
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