In re Bliss
Appellate Division of the Supreme Court of the State of New York
Appeal by Hubert G-. Taylor, county treasurer of Kings county, from a decree of the Surrogate’s Court of the county of Kings, entered in said Surrogate’s Court on the 22d day of April, 1896, vacating and setting aside an order made and entered in said Surrogate’s Court on the 4th day of March, 1896, and declaring the transfer of property under the intestacy of, Lathrop W. Bliss, deceased, to be exempt from taxation.
1Opinion of the Court
Cullen, J. :
Lathrop W. Bliss died intestate, leaving as next of kin one sister and two nephews, the children of a deceased sister. The net value of his estate to be distributed was $829.16. Of this sum $414.58 passed to the sister and $207.29 passed to each of the nephews. The county treasurer contends that the distributive shares of the nephews are subject to the transfer tax, because the whole property of the deceased exceeds the sum of $500. This claim the surrogate overruled.
The provisions of the act relative to taxable transfers of property (Chap. 399, Laws of 1892) controlling this…
2Cited by3 opinions
- In re the Appraisal for Taxation of the Estate of ConklinNew York Surrogate's Court · 1903
- In re the Transfer Tax Upon the Estate of MockNew York Surrogate's Court · 1906
- In re the Estate of RosendahlNew York Surrogate's Court · 1903