In re the Appraisal for Taxation of the Estate of Thompson
Appellate Division of the Supreme Court of the State of New York
Appeal by William J. Morgan, Comptroller of the State of New York, from an order of the Surrogate’s Court of the county of Tompkins, entered in the office of said surrogate on the 7th day of April, 1900, affirming the order of the surrogate fixing the tax upon the estate of Harriet W. Thompson, deceased, under the law relating to taxable transfers.
Read the full summary
Appeal by William J. Morgan, Comptroller of the State of New York, from an order of the Surrogate’s Court of the county of Tompkins, entered in the office of said surrogate on the 7th day of April, 1900, affirming the order of the surrogate fixing the tax upon the estate of Harriet W. Thompson, deceased, under the law relating to taxable transfers. An order was "made by the surrogate appointing an appraiser to report upon the property and the value of the property of the estate of Harriet W. Thompson, deceased. A report was made, and by' Order of the surrogate confirmed. An appeal was taken…
1Opinion of the Court
Kellogg, J.:
The testimony taken before the appraiser would seem to support the determination of the surrogate as to the property of the estate liable to. the transfer tax, but the report of the appraiser is not to be taken as final or conclusive ; the statute (Tax Law, Laws of 1896, chap. 908, § 232, as amd. by Laws of 1899, chap. 672) evidently contemplates that the surrogate may look elsewhere for evidence of value, etc. The statute referred to says : “ From such report and other proof relating to any such estate before the surrogate,” he shall determine thé cash value of the estate, and it…
2Cited by6 opinions
- In re the Transfer Tax on the Estate of De LamarAppellate Division of the Supreme Court of the State of New York · 1922
- In re the Appraisal of the Estate of SkinnerAppellate Division of the Supreme Court of the State of New York · 1905
- In re the Estate of MillsNew York Surrogate's Court · 1916
- In re the Estate of KiernanNew York Surrogate's Court · 1929
- In re the Estate of FalconerNew York Surrogate's Court · 1944
1 more not listed; retrieve them via the Exa API.