In re the Transfer Tax upon the Estate of Ely
Appellate Division of the Supreme Court of the State of New York
Appeal by Harris D. Colt and another, as substituted trustees under the last will and testament of Richard S. Ely, deceased, from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 1st day of May, 1913, appointing an appraiser in transfer tax proceedings.
1Opinion of the Court
McLaughlin, J.:
Appeal by the substituted trustees under the last will and testament of Richard S. Ely, deceased, from an order of the Surrogate’s Court appointing an appraiser to determine the value of the taxable interests in such estate which were then subject to the payment of a tax under article 10 of chapter 908 of the Laws of 1896 and the amendments thereto.
The testator died on March 7, 1894, a resident of the State of New York. On the 6th of April, 1894, an appraiser was appointed to ascertain the transfer tax. He made a report on the 11th of May, 1895, which was confirmed on the…
2Cited by5 opinions
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