In re the Estate of De Lamar
Appellate Division of the Supreme Court of the State of New York
Appeal by William Nelson Cromwell and others, as executors, etc., from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 2d day of November, 1923, amending an order entered in said Surrogate’s Court on the 3d day of March, 1922, upon an appeal from a prior order fixing a transfer tax, by substituting a new appraiser after an appeal to the Court of Appeals and remittitur thereon.
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Appeal by William Nelson Cromwell and others, as executors, etc., from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 2d day of November, 1923, amending an order entered in said Surrogate’s Court on the 3d day of March, 1922, upon an appeal from a prior order fixing a transfer tax, by substituting a new appraiser after an appeal to the Court of Appeals and remittitur thereon. Also an appeal by said executors from an order of said Surrogate’s Court, entered in the office of said Surrogate’s Court on the 2d day of November,…
1Opinion of the Court
McAvoy, J.:
Proceedings having been begun by the executors of the above-named decedent, who died December 1, 1918, for the determination of the transfer tax payable on his estate, a report of the transfer tax appraiser was filed on the 13th of May, 1920. The usual pro forma order was made on the 27th of May, 1920, which fixed the transfer tax payable by the estate at $464,740.69, and in addition to this normal tax there was imposed by the order an additional tax under section 221-b of the Tax Law (as added by Laws of 1917, chap. 700)* amounting to $250,343.86.
Appeals were taken to the…
2Cases cited10 opinions
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- Sands v. CodwiseCourt for the Trial of Impeachments and Correction of Errors · 1808
- Robertson v. . BullionsNew York Court of Appeals · 1854
- Murphy v. . SpauldingNew York Court of Appeals · 1871
- Matter of Estate of WolfeNew York Court of Appeals · 1893
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3Cited by1 opinion
- The People v. JenningsIllinois Supreme Court · 1933