Morgan v. Warner
Appellate Division of the Supreme Court of the State of New York
Appeal by the plaintiffs, William J. Morgan, Comptroller of the State of New York, and another, from a decree of the Surrogate’s Court of Onondaga county, entered in said Surrogate’s Court on the 27th day of July, 1899, determining the value of the estate of John Stolp, deceased, passing under his will, and fixing the transfer tax to be paid thereupon. Upon February 10, 1899, John Stolp, a resident of Onondaga county, died, leaving a last will and testament.
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Appeal by the plaintiffs, William J. Morgan, Comptroller of the State of New York, and another, from a decree of the Surrogate’s Court of Onondaga county, entered in said Surrogate’s Court on the 27th day of July, 1899, determining the value of the estate of John Stolp, deceased, passing under his will, and fixing the transfer tax to be paid thereupon. Upon February 10, 1899, John Stolp, a resident of Onondaga county, died, leaving a last will and testament. At the time of his death he held three notes against four of his grandnephews and grandnieces. By the 4th clause of the decedent’s will…
1Opinion of the Court
Smith, J.:
The appellant is ..met at the threshold of his argument with the objection that this appeal is unauthorized. By section 232 of chapter 908 of the Laws of 1896 (The Tax Law) the procedure under such assessment is prescribed. Pursuant to that section the determination was first made upon the report of the appraiser, and, upon an *426appeal from said'determination by the executors and the legatees, the determination was in 'part reversed. :.The statute then provides : “ Within two years after the entry of an order or decree of a surrogate determining the. valué of an estate and assessing…
2Cases cited1 opinion
- In re the Reappraisal under the Transfer Tax Act of the Estate of SmithAppellate Division of the Supreme Court of the State of New York · 1899
3Cited by3 opinions
- In re Estate of DingmanAppellate Division of the Supreme Court of the State of New York · 1901
- In re the Appraisal of the Estate of HullAppellate Division of the Supreme Court of the State of New York · 1905
- In re the Transfer Tax Upon the Estate of WoodNew York Surrogate's Court · 1903