In re the Estate of Behm
Appellate Division of the Supreme Court of the State of New York
1Per curiam
The sole question involved in this appeal by the State Tax Commission from an order of the -Surrogate’s Court is the fixing of the estate tax, pursuant to article 10-C of the Tax Law, on certain United .States Treasury Bonds with a par value of $50,000 at the market value at decedent’s death of $41,906.25. The bonds were transferred by the executor and accepted at par by the Treasury Department in payment of the Federal estate tax under the authority of section 6312 of the Internal Bevenue Code. That section provides: “ (a). General rule. It shall be lawful for the -Secretary or his delegate…
2Cases cited8 opinions
- Bankers Trust Company, as of the Will of Harriet Delta Ellis, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1960
- In Re the Estate of WeidenNew York Court of Appeals · 1933
- In Re the Estate of CreganNew York Court of Appeals · 1937
- In Re the Estate of RogersNew York Court of Appeals · 1946
- In Re the Estate of RussellNew York Court of Appeals · 1945
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3Cited by14 opinions
- Clapp v. Cass CountyNorth Dakota Supreme Court · 1975
- Cranston v. Wells Fargo BankCalifornia Supreme Court · 1965
- State Board of Equalization v. PowerMontana Supreme Court · 1970
- Estate of RosenfeldCalifornia Supreme Court · 1965
- Pitchfork Ranch Co. v. Bar TlWyoming Supreme Court · 1980
9 more not listed; retrieve them via the Exa API.