Legal Opinion
In re the Appraisement of the Estate of Whittier
Appellate Division of the Supreme Court of the State of New York
Decided March 8, 1939PublishedCited by 4 opinions
1Opinion of the CourtHeffernan, J.
The State Tax Commission has appealed from an order of the Surrogate’s Court of Chemung county dated March 26, 1936, which affirmed a pro forma order of that court dated June 3, 1935, fixing the transfer tax in the estate of Leonard S. Whittier, deceased.
*378Decedent, a resident of this State, died on May 30, 1928. On June 15,1926, decedent united with his three sisters, Helen Whittier Brim, Florence Whittier Parsons and Anna Georgia Crosley, in transferring to himself, as trustee, the equal interests which the respective grantors received at the termination of a trust created by the will of…
2Cases cited13 opinions
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- In Re the Transfer Tax Upon the Estate of KeeneyNew York Court of Appeals · 1909
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Transfer Tax Upon Certain Trusts Made by BostwickNew York Court of Appeals · 1899
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3Cited by4 opinions
- In re the Appraisal under the Estate Tax Law of the Estate of PrattAppellate Division of the Supreme Court of the State of New York · 1941
- Mossberg v. McLaughlinSupreme Court of Connecticut · 1940
- In re the Estate of FalconerNew York Surrogate's Court · 1944
- In re the Estate of WhittierAppellate Division of the Supreme Court of the State of New York · 1946