In re Miller's Estate
Appellate Division of the Supreme Court of the State of New York
Appeal from surrogate’s court, Dutchess county. In the matter of the estate of Charles Miller, deceased. From a decree of the surrogate (75 N. Y. Supp. 929) fixing a tax on 2,000 shares of stock mentioned in the second clause of the decedent’s will, Gertrude B. Miller, the claimant, appeals.
1Opinion of the CourtGoodrich, P. J.
The surrogate of Dutchess made an order adjudging that a transfer of stock in an Illinois corporation by the testator, Charles Miller, to Gertrude B. Tefft, was made in contemplation of his death, and that the stock or its equivalent is subject to the payment of the tax imposed by section 220 of the tax law (chapter ,908, Laws 1896), under the third subsection, reading;
“(3) When the transfer is of property made by a resident or by a nonresident, when such nonresident’s property is within this state, by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor,…
2Cases cited12 opinions
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- Johnston v. . SpicerNew York Court of Appeals · 1887
- Hollingsworth Magniac v. ThompsonSupreme Court of the United States · 1833
- In Re the Estate of GreenNew York Court of Appeals · 1897
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3Cited by4 opinions
- MacLorinan v. FinleySupreme Court of Kansas · 1927
- Blair v. HeroldU.S. Circuit Court for the District of New Jersey · 1907
- In re the Estate of DaniellNew York Surrogate's Court · 1903
- In re Demer's EstateNew York Surrogate's Court · 1903