In re the Transfer Tax upon the Estate of Steinwender
Appellate Division of the Supreme Court of the State of New York
Appeal by Title Guarantee and Trust Company and another, as executors and trustees, from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 18th day of November, 1915, dismissing an appeal by said executors from an order of Hon. John P. Cohalan, one of the surrogates of the county of New York, which modified an order of Hon. Robert L. Fowler, another of the surrogates of the county of New York, which last order…
Read the full summary
Appeal by Title Guarantee and Trust Company and another, as executors and trustees, from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 18th day of November, 1915, dismissing an appeal by said executors from an order of Hon. John P. Cohalan, one of the surrogates of the county of New York, which modified an order of Hon. Robert L. Fowler, another of the surrogates of the county of New York, which last order was entered in the office of said Surrogate’s Court on the 14th day of May, 1914, and made certain assessments for an…
1Opinion of the Court
Smith, J.:
Under section 230 of the Tax Law (Consol. Laws, chap. 60 [Laws of 1909, chap. 62], as amd. by Laws of 1911, chap. 800), an appraiser, appointed pursuant to law, is, by order of the surrogate directed to appraise the taxes payable to the State upon the death of a resident of the State. By section 231 it is provided that upon the presentation of the report of the appraiser the surrogate shall forthwith as of course determine the cash value of all estates and the amount of tax to which the same are liable. This seems to be the act of the surrogate acting as an assessor upon advice…
2Cited by2 opinions
- In re the Estate of SmithNew York Surrogate's Court · 1933
- In re the Transfer Tax upon the Estate of ParkerAppellate Division of the Supreme Court of the State of New York · 1937