Legal Opinion

In re the Supplementary Appraisal of the Estate of Durfee

New York Surrogate's Court

Decided March 15, 1913PublishedCited by 2 opinions

Appeal from the report of an appraiser in a proceeding for assessment of transfer tax.-

1Opinion of the Court

Knapp, S.

Burton S. Durfee died on or about the 2d day of October, 1911, in the town of Macedón, this county, leaving a last will and testament which was admitted to probate by the surrogate of this county on the 11th day of December, 1911, and letters testamentary were issued to Elizabeth J. Durfee, the executrix named therein, on the 15th day of January, 1912. A petition was filed in the surrogate’s office, asking for the appointment o'f an appraiser under the acts in relation to the taxable transfers of property. Thereafter, and on the 22d day of April, 1912, a further petition was…

2Cases cited28 opinions

  1. Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
  2. Beaver v. . BeaverNew York Court of Appeals · 1889
  3. Hiles v. . FisherNew York Court of Appeals · 1895
  4. Bertles v. . NunanNew York Court of Appeals · 1883
  5. In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901

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3Cited by2 opinions

  1. State of Vermont v. ParmeleeSupreme Court of Vermont · 1949
  2. In re the Appraisal of the Estate of ThompsonNew York Surrogate's Court · 1913

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