Legal Opinion
In re the Transfer Tax Upon the Estate of Willmer
New York Surrogate's Court
Decided December 15, 1911PublishedCited by 3 opinions
Appeal from the order affixing the tax upon the estate of d,ecedent.
1Opinion of the Court
Fowler, S.
This appeal presents for determination the question whether shares of stock in a joint-stock company, when constituting a part of the assets of the estate of a nonresident decedent, are subject to taxation under the laws of the State in relation to taxable transfers.
The decedent, who was a resident of the State of New Jersey, died on the 8th day of July, 1910. At the time of her death she owned 1448 shares of the American News Company. This company is a joint-stock association having its head office or principal place of business in the city of New York. The transfer tax appraiser…
2Cases cited8 opinions
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- Tennessee v. WhitworthSupreme Court of the United States · 1886
- In Re the Appraisal, Under the Legacy & Inheritance Tax Act, of the Property of JamesNew York Court of Appeals · 1894
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CooleyNew York Court of Appeals · 1906
- In Re the Appraisal, Under the Transfer Tax Act, of the Property of PalmerNew York Court of Appeals · 1905
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3Cited by3 opinions
- United States v. RotchfordCourt of Appeals for the Eighth Circuit · 1978
- In re the Transfer Tax upon the Estate of WillmerAppellate Division of the Supreme Court of the State of New York · 1912
- United States v. Richard J. Rotchford, United States of America v. Joseph Edward Powers, United States of America v. Ernest Carranza, Jr., United States of America v. Glenn Alan Rinks, United States of America v. David Grant Fennessey, United States of America v. Leo Dominick RitiCourt of Appeals for the Eighth Circuit · 1978