In re the Transfer Tax Upon the Estate of Gordon
Appellate Division of the Supreme Court of the State of New York
Appeal hy William E. Gordon, as executor aud beneficiary under the will of Leonard J. Gordon, deceased, and others, from an order of the Surrogate’s Court of the county of Mew York, entered in said Surrogate’s Court on the 31st day of January, 1906, confirming the report of the appraisers appraising the estate of Leonard J. Gordon, deceased, .subject to taxation in the State of Mew York.
1Dissent
Clarke, J. (dissenting):
This is an appeal by the executor and certain beneficiaries under the will of Leonard J. Gordon from an order of the surrogate assessing a transfer tax herein. The sole question presented is whether the obligation of a New Fork life insurance company under its policy, payable to a non-resident or his legal representa*211tives or assigns, is property taxable within the meaning of the Transfer Tax Law, and subjects the estate to a tax, although the policy is not within the State. Leonard J. Gordon, a resident of Jersey City, H. J., died on the 17tli day of January, 1905,…
2Cases cited15 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- New Orleans v. StempelSupreme Court of the United States · 1899
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Chicago, Rock Island & Pacific Railway Co. v. SturmSupreme Court of the United States · 1899
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
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