In re the Transfer Tax upon the Estate of Watson
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the County of New York, entered in the office of said Surrogate’s Court on the 13th day of September, 1918, affirming a prior order fixing the transfer tax herein, with notice of an intention to bring up for review two other orders entered in the office of said court on the 12th day of April, 1918, and the 1st day of August, 1918, respectively.
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Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the County of New York, entered in the office of said Surrogate’s Court on the 13th day of September, 1918, affirming a prior order fixing the transfer tax herein, with notice of an intention to bring up for review two other orders entered in the office of said court on the 12th day of April, 1918, and the 1st day of August, 1918, respectively. In this proceeding the transfer tax appraiser fixed the tax imposed by section 221-b of the Tax Law (Consol. Laws, chap. 60 [Laws of 1909, chap. 62], as added…
1Opinion of the Court
Shearn, J.:
The section of the Tax Law in question is found in chapter 700 of the Laws of 1917, entitled “ An act to amend the Tax Law, in relation to the tax on investments and transfers.” It is in form an amendment of article 15 of the Tax Law (Consol. Laws, chap. 60 [Laws of 1909, chap. 62], added by Laws of 1916, chap. 261, as amd. by Laws of 1917, chap. 39), which provides for a tax on “ investments ” as therein defined. After amending so as to provide for a tax of twenty cents a year on each $100, instead of seventy-five cents on each $100 for five years, and making various other…
2Cases cited5 opinions
- Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
- Cotting v. Kansas City Stock Yards Co.Supreme Court of the United States · 1901
- Beers v. GlynnSupreme Court of the United States · 1909
- In Re the Transfer Tax Upon the Estate of WendelNew York Court of Appeals · 1918
- In re the Transfer Tax Upon the Estate of WatsonNew York Surrogate's Court · 1918
3Cited by6 opinions
- Watson v. State Comptroller of NYSupreme Court of the United States · 1920
- In re the Transfer Tax on the Estate of AustinNew York Surrogate's Court · 1919
- In re the Transfer Tax upon the Estate of SheppardAppellate Division of the Supreme Court of the State of New York · 1919
- In re the Estate of LowellNew York Surrogate's Court · 1923
- In re the Estate of YawkeyNew York Surrogate's Court · 1921
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