Legal Opinion

In re the Estate of Sharff

New York Surrogate's Court

Decided April 16, 1932PublishedCited by 2 opinions

1Opinion of the Court

Wingate, S.

This is an appeal from a pro forma order of this court, confirming, inter alia, the determination of the transfer tax appraiser appointed in this estate in assessing a tax upon the legacy of $10,000 given by the twentieth item of testator’s will to Elizabeth Bulogh, now Elizabeth Bulogh Keller.

The alleged basis of this appeal is that the sums directed to be paid to the legatee were determined by this court to be due her as compensation for services performed for the testator during his life, and not as a testamentary benefit.

Even a casual reading of the record leading up to and…

2Cases cited4 opinions

  1. In re the Estate of SmallmanNew York Surrogate's Court · 1931
  2. In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
  3. In re the Estate of SharffNew York Surrogate's Court · 1930
  4. In re the Judicial Settlement of the Estate of WoodburyNew York Surrogate's Court · 1903

3Cited by2 opinions

  1. In re the Estate of MillerNew York Surrogate's Court · 1958
  2. Lebling's EstatePennsylvania Orphans' Court, Erie County · 1941

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