Dalsimer v. State Comptroller
Appellate Division of the Supreme Court of the State of New York
Appeal from Surrogate’s Court, New York County. On judicial settlement of the estate of Samuel Dalsimer, deceased. From an order of the Surrogate’s Court (148 N. Y. Supp. 914), assessing a transfer tax, Zettie Dalsimer, as executrix, etc., appeals.
1Opinion of the CourtMcLAUGHLIN, J.
Appeal by the executrix of the estate of Samuel Dalsimer, deceased, from so much of an order of the Surrogate’s Court as assessed a transfer tax upon the value of certain stocks and bonds. The decedent, a resident of the state of New York, died on the 30th of July, 1913, leaving a will in which his wife was named as sole beneficiary. At the time of his death certain stocks, and bonds of the value of $292,346.50 were held by the Guaranty Trust Company of New York for safe-keeping in an account entitled “Samuel Dalsimer and Zettie Dalsimer, as Joint Tenants, with the Right of Survivorship, and…
2Cases cited6 opinions
- Kelly v. . BeersNew York Court of Appeals · 1909
- West v. McCulloughAppellate Division of the Supreme Court of the State of New York · 1908
- In re the Appraisal of the Estate of TilleyAppellate Division of the Supreme Court of the State of New York · 1915
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CornellNew York Court of Appeals · 1902
- Farrelly v. Emigrant Industrial Savings BankAppellate Division of the Supreme Court of the State of New York · 1904
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