In re the Appraisal under an Act Relating to Taxable Transfers of the Property of Earle
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the City of ¡New York from an order of the Surrogate’s Court of the county of Mew York, entered in said Surrogate’s Court on the 5th day of ¡November, 1900, vacating and setting aside the report of the appraiser under, the Inheritance Tax Law and sending the same back to him for corree-, tian and amendment, so that said report shall state the value of the appraised property of the testator at the date of his death.
1Opinion of the Court
Hatch, J.:
The report of the appraiser in this case seems to have been defective in not stating the value of the property subject to tax on the date of the death of the testator. There are certain specifiq items of property set out in the report consisting of the indebtedness of the children and descendants of the testator evidenced by promissory notes, which are stated to be the sums due at the date of thó¡ death of the testator and upon these sums the tax was assessed, but the report does not show that this was all of the property of the testator at the date of his death subject to' a tax.…
2Cases cited5 opinions
- Matter of HendersonNew York Court of Appeals · 1898
- Dobke v. McClaranNew York Supreme Court · 1864
- In re Estate of CrerarAppellate Division of the Supreme Court of the State of New York · 1900
- In re the Accounting of RobertsonAppellate Division of the Supreme Court of the State of New York · 1900
- In re the Reappraisal under the Transfer Tax Act of the Estate of SmithAppellate Division of the Supreme Court of the State of New York · 1899
3Cited by5 opinions
- Cochran's Ex'or and Trustee v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1931
- In re the Estate of JagnowNew York Surrogate's Court · 1933
- In re Fixing the Transfer Tax upon the Remainder Limited upon the Life of MasonAppellate Division of the Supreme Court of the State of New York · 1907
- In re Naylor's EstateAppellate Division of the Supreme Court of the State of New York · 1907
- In re the Estate of EatonNew York Surrogate's Court · 1907