In re the Estate of Vorhees
Appellate Division of the Supreme Court of the State of New York
Appeal by the State Tax Commission from an order of the Surrogate’s Court of the county of Chemung, entered in the office of said surrogate on the 29th day of July, 1918, affirming a prior order entered on the 9th day of May, 1917, fixing and assessing a tax upon the transfers of property of Sherman Voorhees, deceased.
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Appeal by the State Tax Commission from an order of the Surrogate’s Court of the county of Chemung, entered in the office of said surrogate on the 29th day of July, 1918, affirming a prior order entered on the 9th day of May, 1917, fixing and assessing a tax upon the transfers of property of Sherman Voorhees, deceased. The deceased, Sherman Voorhees, a resident of Chemung county, N. Y., died May 1, 1915. He had taken out ten policies of insurance on his life, aggregating $43,000. Each of these policies was issued by the Provident Life and Trust Company of Philadelphia. The first of these…
1Opinion of the Court
Van Kirk, J.:
By section 220 of the Tax Law (as amd. by Laws of 1911, chap. 732), entitled “ Taxable transfers,” it is provided (as it stood on May 1, 1915): “ A tax shall be and is hereby imposed upon the transfer of any tangible property within the State and of intangible property, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations in the following cases, subject to the exemptions and limitations hereinafter prescribed:
“1. When the transfer is by will or by the intestate laws of this State of any intangible property, or of tangible property…
2Cases cited5 opinions
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- In re the Appraisal under the Transfer Tax Act of the Estate of MasuryAppellate Division of the Supreme Court of the State of New York · 1898
- In Re the Appraisement of Legacies & Assessment of Collateral Inheritance Tax Under the Last Will & Testament of KnoedlerNew York Court of Appeals · 1893
- In Re the Transfer Tax Upon Stock of William B. Dana Co.New York Court of Appeals · 1915
- In re the Appraisal of the Estate of ParsonsAppellate Division of the Supreme Court of the State of New York · 1907
3Cited by21 opinions
- In re the Transfer Tax upon the Estate of CarnegieAppellate Division of the Supreme Court of the State of New York · 1922
- State Ex Rel. Thornton v. Probate CourtSupreme Court of Minnesota · 1932
- In re the Appraisal under the Transfer Tax Law of the Estate of HaedrichNew York Surrogate's Court · 1929
- Wood v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1950
- In Re Killien's EstateWashington Supreme Court · 1934
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