Legal Opinion
In re the Estate of Smith
New York Surrogate's Court
Decided March 15, 1893PublishedCited by 3 opinions
Motion to 'dismiss collateral inheritance tax proceeding.
1Opinion of the Court
Kennedy, S.
Sidney Smith, a resident of Madison County, died on the 29th day of October, 1886, leaving a large amount of personal and real estate in possession of his committee. On the 28th day of December, 1886, the surrogate of this county-appointed Adon.Smith administrator of his estate, and he thereupon duly qualified and entered upon the discharge of his duties. On the 3rd day of March, 1887, said administrator filed in the office of the surrogate an inventory of the personal estate of said decedent, which amounted to the sum of $390,872.83. On the 26th day of February, 1887, the…
2Cases cited1 opinion
- Matter of Estate of WolfeNew York Court of Appeals · 1893
3Cited by3 opinions
- In re RiceAppellate Division of the Supreme Court of the State of New York · 1900
- In re Estate of McMahonSupreme Court of Missouri · 1974
- In re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of RiceNew York Surrogate's Court · 1899