Legal Opinion
In re the Estate of Stewart
New York Surrogate's Court
Decided January 8, 1931PublishedCited by 5 opinions
1Opinion of the Court
O’Brien, S.
This is a reargument of the appeal by the executors and trustees from the order fixing tax entered upon the appraiser’s report on April 21, 1930. The notice of appeal sets forth at length twenty-nine grounds of appeal, only two of which, in accordance with the stipulation between the attorneys in open court, are considered at this time. The first ground of appeal is that section 220 of the Tax 'Law, under which the various trusts created by this decedent in 1923 have been included in the appraiser’s report as taxable items, did not take effect until July, 1925, and, therefore, was…
2Cases cited5 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- Samuel Aubin Nash v. LynchAppellate Division of the Supreme Court of the State of New York · 1929
- In re the Estate of StewartNew York Surrogate's Court · 1930
3Cited by5 opinions
- Witherbee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
- In re the Estate HerleNew York Surrogate's Court · 1937
- Cochran v. McLaughlinSupreme Court of Connecticut · 1942
- Bohlen v. AllenSupreme Court of South Carolina · 1955
- Melohn v. Conciliation & Appeals BoardNew York Supreme Court · 1973