In re the Transfer Tax upon the Estate of Merritt
Appellate Division of the Supreme Court of the State of New York
Appeal by Douglas Merritt and others, as executors and trustees, etc., from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 6th day of March, 1912, affirming an order of said Surrogate’s Court, entered on the 6th day of March, 1911, pursuant to the report and the supplemental report of the appraisers, determining the cash value of certain property left by the decedent, and assessing a tax thereon pursuant to the law…
Read the full summary
Appeal by Douglas Merritt and others, as executors and trustees, etc., from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 6th day of March, 1912, affirming an order of said Surrogate’s Court, entered on the 6th day of March, 1911, pursuant to the report and the supplemental report of the appraisers, determining the cash value of certain property left by the decedent, and assessing a tax thereon pursuant to the law relating to the transfer of taxable property.
1Opinion of the Court
Laughlin, J.:
The decedent left a last will and testament which purports to have been executed on the 29th day of May, 1901, and two codicils thereto, in which it is recited that they were executed on the same day that the will bears date. She died on the 4th day of November, 1904. Prior to her death, but whether prior to the execution of the will does not appear, her son, George W. Merritt, who survived his mother but has since died, had married and his wife had obtained a decree of absolute divorce from him in this State.
By her will the testatrix directed her executors to divide her…
2Cases cited8 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
- In re the Transfer Tax upon the Estate of WolfeAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Appraisal Under the Transfer Tax Law of the Estate of WolfeNew York Court of Appeals · 1904
- Price v. . PriceNew York Court of Appeals · 1891
- People Ex Rel. Andrews v. . CameronNew York Court of Appeals · 1911
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Bergan v. CommissionerUnited States Tax Court · 1943
- Matter of Estate of GossmanSouth Dakota Supreme Court · 1996
- In re the Estate of MatthiessenNew York Surrogate's Court · 1940
- In re the Estate of JohnstonNew York Surrogate's Court · 1937
- Johnson v. DavisCourt of Appeals of Texas · 1946
8 more not listed; retrieve them via the Exa API.