Legal Opinion
In re the Transfer Tax upon the Estate of Kirby
New York Surrogate's Court
Decided November 5, 1928PublishedCited by 6 opinions
1Opinion of the Court
Slater, S.
On an appeal by executors from the pro forma taxing order this court on December 9, 1927, remitted the matter to the tax appraiser to conform to the court’s opinion with regard to taxing the principal of a fund held by trustees under a deed of trust dated August 1, 1914. The tax appraiser followed the direction of the court and from such new pro forma order, dated June 28, 1928, the State Tax Commission appeals, contending that the interest of Isabelle Craven Midgley under the deed of trust executed by the decedent was not properly valued and is erroneous. Consequently, the court…
2Cases cited17 opinions
- Matter of KohlerNew York Court of Appeals · 1921
- Pray v. . HegemanNew York Court of Appeals · 1883
- In re the Appraisal under the Transfer Tax Act of the Estate of MasuryAppellate Division of the Supreme Court of the State of New York · 1898
- In re the Final Judicial Settlement of the Accounts of HoytAppellate Division of the Supreme Court of the State of New York · 1906
- In re the Transfer Tax upon the Estate of CarnegieAppellate Division of the Supreme Court of the State of New York · 1922
12 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Morris v. MorrisNew York Court of Appeals · 1936
- In Re Lowengart's EstateOregon Supreme Court · 1938
- 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
- In re the Estate of SchweinertNew York Surrogate's Court · 1929
- In re the Transfer Tax upon the Estate of KirbyAppellate Division of the Supreme Court of the State of New York · 1930
1 more not listed; retrieve them via the Exa API.