Legal Opinion
In re the Estate of Reierson
New York Surrogate's Court
Decided February 18, 1938PublishedCited by 1 opinion
1Opinion of the Court
Millard, S.
It is claimed that the report of the appraiser is erroneous in that it included, in the taxable estate of the decedent, certain real property transferred by him some thirteen months prior to his death. The State Tax Commission contends that such transfer was made in contemplation of death and, therefore, properly included in the appraisal of the estate for tax purposes. (Tax Law, § 249-r, subd. 3.)
The decedent, a resident of Yonkers, N. Y., died on March 2, 1937. On December 16, 1935 he conveyed, by deed, to his wife, Florence T. Reierson, a house, garage and plots 14 and 114 in…
2Cases cited7 opinions
- United States v. WellsSupreme Court of the United States · 1931
- In Re the Transfer Tax Upon the Estate of MillsNew York Court of Appeals · 1916
- In re the Transfer Tax upon the Estate of MillsAppellate Division of the Supreme Court of the State of New York · 1916
- In re the Estate of RichNew York Surrogate's Court · 1934
- In re the Transfer Tax upon the Estate of BeyerAppellate Division of the Supreme Court of the State of New York · 1920
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3Cited by1 opinion
- In re the Estate of SchumacherNew York Surrogate's Court · 1957