In re the Transfer Tax upon the Estate of Borden
New York Surrogate's Court
Appeal from au -order 'assessing the transfer tax.
1Opinion of the Court
Fowler, S.—
The state -comptroller has appealed from the order assessing a tax in this estate, and contends that the appraiser erred in reporting that the decedent’s interest in the good-will of the firm of M. 0. D. Borden & Sons- did not con*497stitute an asset of the estate subject to taxation under the provisions of the Transfer Tax Law. This is the only question raised by the appeal. «
This matter concern^ only that subtle entity which is known to our modern jurisprudence as “ good-will.” In various common law countries the emergence of the legal conception of good-will has pursued different…
2Cases cited7 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Menendez v. HoltSupreme Court of the United States · 1888
- In Re the Transfer Tax Upon the Estate of KeeneyNew York Court of Appeals · 1909
- In re the Taxation of the Estate of MillerAppellate Division of the Supreme Court of the State of New York · 1902
- In re Estate of SpauldingAppellate Division of the Supreme Court of the State of New York · 1900
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Coe v. WinchesterArizona Supreme Court · 1934
- Lawson v. Household Finance Corp.Supreme Court of Delaware · 1930
- In re the Accounting of Chase Manhattan BankNew York Surrogate's Court · 1961
- Lawson v. Household Finance CorporationSupreme Court of Delaware · 1930
- In re the Estate of BijurNew York Surrogate's Court · 1926
2 more not listed; retrieve them via the Exa API.