Legal Opinion
In re the Estate of Martin
New York Surrogate's Court
Decided February 1, 1930PublishedCited by 7 opinions
1Opinion of the Court
Foley, S.
In this accounting proceeding objections have been filed by the State of Connecticut for the general purpose of compelling payment by the executor out of the assets of the estate of the transfer tax claimed to be due to that State. The question involved is whether the power of the surrogate over the executor shall be used to enforce the collection of a transfer tax by a foreign State.
Under prior decisions it has been held that the revenue laws of a foreign State have no force in the State of New York, and that our courts cannot be employed in aid of the collection of foreign taxes.…
2Cases cited9 opinions
- Wisconsin v. Pelican InsuranceSupreme Court of the United States · 1888
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Blackstone v. MillerSupreme Court of the United States · 1903
- Marshall v. . ShermanNew York Court of Appeals · 1895
- State of Colorado v. . HarbeckNew York Court of Appeals · 1921
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Milwaukee County v. M. E. White Co.Supreme Court of the United States · 1935
- Oklahoma Ex Rel. Oklahoma Tax Commission v. RodgersMissouri Court of Appeals · 1946
- City of Detroit v. ProctorSuperior Court of Delaware · 1948
- In re the Intermediate Accounting of Guaranty Trust Co.New York Supreme Court · 1959
- In re the Estate of SpitzerNew York Surrogate's Court · 1939
2 more not listed; retrieve them via the Exa API.