Legal Opinion
In re the Assessment of the Transfer Tax Against the Estate of Kline
New York Surrogate's Court
Decided December 15, 1909PublishedCited by 5 opinions
Appeal from an order entered upon the report of an appraiser fixing the transfer tax upon the estate of a deceased person.
1Opinion of the Court
Miller, S.
John Kline died in the town of Schroeppel, bL Y., on the 29th day of December, 1907. At the time of his death there were on deposit in three banks in the city of iSyracuse, bL Y., in the joint names of himself and his wife, Mary Kline, deposits aggregating something over $9,000. In each bank the account was payable to either or the survivor. It appears from the evidence that a part of the money belonged to the wife individually, when deposited, but the exact amount does not appear. The widow, who is also the administratrix of the estate, contends that the act of her husband in…
2Cases cited5 opinions
- In Re the Accounting of TottenNew York Court of Appeals · 1904
- Beaver v. . BeaverNew York Court of Appeals · 1889
- Augsbury v. . ShurtliffNew York Court of Appeals · 1904
- In re the Appraisal of Estate of PierceAppellate Division of the Supreme Court of the State of New York · 1909
- Moore v. FingarAppellate Division of the Supreme Court of the State of New York · 1909
3Cited by5 opinions
- Calvert v. WallrathTexas Supreme Court · 1970
- State of Vermont v. ParmeleeSupreme Court of Vermont · 1949
- In re Von Bernuth's EstateNew York Surrogate's Court · 1913
- In re the Appraisal under the Transfer Tax Acts of the Property of PitouNew York Surrogate's Court · 1913
- In re the Estate of HalliganNew York Surrogate's Court · 1913