In re the Estate of Eaton
New York Surrogate's Court
Order to show cause why the appraisal of an. estate should not be set aside and a reappraisal made. Also an appeal from an order assessing a transfer tax.
1Opinion of the Court
Kiley, S.
An order was made by the surrogate of Madison county, on or about January 26, 1907, assessing the transfer tax on the above estate in accordance with the report of the county treasurer. Exception is taken by the comptroller, as to *208the manner of assessing said tax, who claims that, through error, certain interests were improperly taxed and the rate at which .said interests were taxed is lower than the rate provided by statute.
The comptroller procured an order to show cause why the appraisal should not be set aside and a reappraisal of the estate had, under authority found in…
2Cases cited4 opinions
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In re the Appraisal under an Act Relating to Taxable Transfers of the Property of EarleAppellate Division of the Supreme Court of the State of New York · 1902
- In re the Collateral Legacy & Inheritance Tax on the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1902
- In re the Appraisal under the Transfer Tax Act of the Property of WormserAppellate Division of the Supreme Court of the State of New York · 1900