Legal Opinion
In re the Estate of Scully
New York Surrogate's Court
Decided May 15, 1922PublishedCited by 2 opinions
Application to declare an estate exempt from transfer tax.
1Opinion of the Court
Cohalan, S.
An application was heretofore made to declare the estate of a non-resident decedent exempt from the transfer tax. The motion was granted. N. Y. L. J. March 3,1921. From the order entered on the decision an appeal was taken to the Appellate Division which reversed the order and remitted the proceeding to this court for the appointment of an appraiser to take proof as to the facts and make a report thereon. Matter of Scully, 197 App. Div. 639. The reversal was not on the merits.
The evidence submitted to the transfer tax appraiser shows the decedent was not entitled to the possession…
2Cases cited6 opinions
- In re PhippsNew York Supreme Court · 1894
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of ZefitaNew York Court of Appeals · 1901
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In re the Estate of PenfoldNew York Surrogate's Court · 1914
- In re the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of LordAppellate Division of the Supreme Court of the State of New York · 1906
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In re the Estate of WatsonNew York Surrogate's Court · 1923
- In Re the Estate of RothchildIdaho Supreme Court · 1929