In re the Transfer Tax upon the Estate of Grosvenor
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 23d day of October,. 1907, vacating a prior order, which affirmed the appraiser’s report, and fixed the amount- of the transfer tax upon the estate of James B. H. Grosvenor, deceased.
1Opinion of the Court
Ingraham, J.:
The question presented upon this appeal is whether the property of a non-resident, located within this State, is subject to á transfer tax when it appears that his indebtedness to.creditors who are residents of this State is in excess of the value of the testator’s property within-this State. This State had no jurisdiction of the person of the deceased, and it makes no.atfcempt to impose a tax upon him or upon his property. It has jurisdiction over personal property that is within, this State, and it imposes a tax upon the transfer of such property by will or by the intestate…
2Cases cited2 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of KingNew York Court of Appeals · 1902
- In re the Appraisal of the Property of KingAppellate Division of the Supreme Court of the State of New York · 1902
3Cited by9 opinions
- In re the Transfer Tax on the Estate of BrooksNew York Surrogate's Court · 1922
- McDougald v. LowCalifornia Supreme Court · 1912
- In re Transfer Tax upon the Estate of PorterNew York Surrogate's Court · 1910
- In re Ames' EstateNew York Surrogate's Court · 1913
- In re the Estate of ColtNew York Surrogate's Court · 1925
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