In re the Appraisal of the Property of Jones
New York Surrogate's Court
Appeal from an order on report of appraisers adjudging the-property transferred by the will of George Jones to be taxable-under the Transfer Tax Acts. Facts in opinion.
1Opinion of the Court
Varnum, S.
This appeal was submitted to Judge Arnold,, was left undisposed of by him, and has been resubmitted to me for decision. The widow of decedent, who was a life tenant under the will of testator, died intermediate the death of the decedent and the transfer tax appraisal. The appraiser calculated the value of the widow’s interest, as measured by the term of its actual duration, and not in accordance with the provisions of the act requiring a valuation by the Supreintendent of Life Insurance as of the date of death. Objection is made *173to this method of appraisal, it being claimed that it…
2Cases cited4 opinions
- People Ex Rel. A.J. Johnson Co. v. . RobertsNew York Court of Appeals · 1899
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of JonesNew York Court of Appeals · 1902
- Boon v. . MossNew York Court of Appeals · 1877
- In re the Appraisal of the Property of JonesAppellate Division of the Supreme Court of the State of New York · 1902
3Cited by1 opinion
- In re the Collateral Tax upon the Estate of HallNew York Surrogate's Court · 1901