In re Bullard's Estate
Appellate Division of the Supreme Court of the State of New York
Appeal from surrogate’s court, Saratoga county. In the matter of the appraisal of the estate of Daniel A. Bullard, deceased, under the law relating to taxable transfers of property. From a decision and decree exempting certain personal property from taxation under the law (76 N. Y. Supp. 309), the comptroller appeals.
1Opinion of the CourtKellogg, J.
Daniel A. Bullard died in April, 1901, at the age of 86 years and upwards. The case shows him to have been in vigorous health until within a few weeks of his demise. On February 5, 1898, over three years prior to his death, he gave to his daughter Helen F. Brisbin, one of the appellants, 120 shares of stock in the National Bank of Schuylerville, valued at $15,600, and to his grandson Charles E. Brisbin the same number of shares in the same bank. The certificates of stock for these shares, then held by deceased, were in writing on the back transferred to these donees at that time, and were…
2Cases cited4 opinions
- In Re the Estate of BrandrethNew York Court of Appeals · 1902
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CornellNew York Court of Appeals · 1902
- In re Estate of SpauldingAppellate Division of the Supreme Court of the State of New York · 1900
- In re Spaulding's EstateAppellate Division of the Supreme Court of the State of New York · 1900
3Cited by1 opinion
- Elyachar v. Gerel Corp.District Court, S.D. New York · 1984