In re Transfer Tax of Tiffany
Appellate Division of the Supreme Court of the State of New York
Appeal by Laura Wheeler and another, as executors, etc., from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 24th day of January, 1911, affirming a prior order fixing a transfer tax.
1Opinion of the Court
McLaughlin, J.:
On the 20tli of August, 1907, the decedent, a resident of the State of Connecticut, died owning certain promissory notes which then, and for some time prior thereto had been in a safe deposit box in the city of New York. With two exceptions the notes were made by.non-residents, and payment of all of them was secured by property outside of the State of New York. The question presented is whether they are subject to taxation under the Transfer Tax Act of this State. This act, as contained in the Tax Law (Gen. Laws, chap. 24 [Laws of 1896, chap. 908], § 220, as amd. by Laws of…
2Cases cited8 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- New Orleans v. StempelSupreme Court of the United States · 1899
- Buck v. BeachSupreme Court of the United States · 1907
- In Re the Appraisal for Taxation of the Estate of WhitingNew York Court of Appeals · 1896
- People v. . Trustees of Village of OgdensburghNew York Court of Appeals · 1872
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Wheeler v. SohmerSupreme Court of the United States · 1914
- Beidler v. South Carolina Tax CommissionSupreme Court of South Carolina · 1927
- Coltec Industries, Inc. v. United StatesUnited States Court of Federal Claims · 2004
- In Re Estate of McCahillCalifornia Supreme Court · 1915
- In re the Estate of BijurNew York Surrogate's Court · 1926
2 more not listed; retrieve them via the Exa API.