Legal Opinion
In re Von Bernuth's Estate
New York Surrogate's Court
Decided March 1, 1913PublishedCited by 3 opinions
Proceeding to assess the transfer tax on the estate of Caroline De Forest Von Bernuth, deceased. From an order of the appraiser assessing the tax, the executor appeals. Reversed and report remitted to the appraiser for correction.
1Opinion of the Court
FOWLER, S.
[1,2] This appeal is taken by the executor from the order assessing a tax upon the decedent’s estate. In June, 1912, the decedent and her husband deposited a sum of money with the Title Guarantee & Trust Company, and at the time of making the deposit they signed a statement declaring that they were joint owners of the money then deposited, and that any future deposits made by either of them should be their joint property—
“that is either one of us before or after the death of the other may sign drafts or orders on said account and receive the money thereon before or after the death…
2Cases cited6 opinions
- Kelly v. . BeersNew York Court of Appeals · 1909
- Gegan v. Union Trust Co.Appellate Division of the Supreme Court of the State of New York · 1908
- In re the Assessment of the Transfer Tax Against the Estate of KlineNew York Surrogate's Court · 1909
- In re the Appraisal, Under the Transfer Tax Acts, of the Property of SpringNew York Surrogate's Court · 1912
- In re the Appraisal under the Transfer Tax Acts of the Property of PitouNew York Surrogate's Court · 1913
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Calvert v. WallrathTexas Supreme Court · 1970
- State of Vermont v. ParmeleeSupreme Court of Vermont · 1949
- Guaranty Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1937