In re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of Rice
New York Surrogate's Court
Appeal from an order entered April 24, 1894, assessing and fixing the transfer tax upon an appraisal had under an ex parte order granted upon the application of the State Comptroller.
1Opinion of the Court
Varnum, S.
This matter was argued, before and submitted to Judge Arnold, but was not decided by him. It was. reargued orally before me and briefs submitted. The appeals *305herein are from an order entered April 28, 1894, assessing and fixing the transfer tax upon an appraisal had under an ex parte order granted on the application of the State Comptroller. Proceedings had been had theretofore in which there was an appraisal of the estate for the purpose of taxation on the facts presented by the personal representative of the decedent. Since such appraisal and by reason of facts that thereafter…
2Cases cited11 opinions
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- 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 the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- In Re the Last Will & Testament of VassarNew York Court of Appeals · 1891
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3Cited by4 opinions
- Lockwood v. WalshNew Jersey Superior Court Appellate Division · 1946
- In re Dimon's EstateAppellate Division of the Supreme Court of the State of New York · 1903
- In re Picot's EstateUtah Supreme Court · 1919
- In re Estate of Gordon, Superior Court of California, County of San Francisco1904