In re the Transfer Tax Upon the Estate of Cossitt
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Sears, J.:
Previous to the year 1897 the testatrix and her cousin, Emma A. Laurin, were the owners as tenants in common of a certain parcel of real property in the city of Rochester. In 1897, desiring to have the property go to the survivor upon the death of either, they conveyed the property to a third party who at once reconveyed it to them as joint tenants and as such they continued to hold it until March 29, 1920, when the property was conveyed by both of them to the Rochester Brass and Wire Works Company, and a purchase-money bond and mortgage were given by the grantee to the testatrix…
2Cases cited15 opinions
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In Re the Transfer Tax Upon the Estate of KaneNew York Court of Appeals · 1927
- Register of Wills v. MadineCourt of Appeals of Maryland · 1966
- In re the Estate of SutterNew York Surrogate's Court · 1930
- Denniston v. CommissionerUnited States Board of Tax Appeals · 1938
- In re the Estate of RaggiNew York Surrogate's Court · 1939
3 more not listed; retrieve them via the Exa API.