In re Cooley's Estate
Appellate Division of the Supreme Court of the State of New York
Appeal from Surrogate’s. Court, New York County. In the matter of the appraisal, etc., of the property of Francis B. Cooley, deceased. From an order of the Surrogate’s Court, affirming an order confirming the report of appraisers fixing the transfer tax on certain shares of stock owned by decedent, his executors and beneficiaries under his will appeal.
1Opinion of the CourtPatterson, J.
The executors of and beneficiaries under the last will and testament of Francis B. Cooley, deceased, appeal to this' court from .an order of one of the surrogates of the county of New York, affirming a former order assessing a transfer tax on shares of capital stock of the Boston & Albany Railroad Company, which shares formed part of the testator’s estate. He was a nonresident of the state of New York; his residence being at Plartford in the state of Connecticut, where he died. He owned 426 shares of the capital stock of the Boston & Albany Railroad Company., Appraisers appointed by one of…
2Cases cited6 opinions
- St. Louis & San Francisco Railway Co. v. JamesSupreme Court of the United States · 1896
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- Sage v. Lake Shore & Michigan Southern Railway Co.New York Court of Appeals · 1877
- Moody v. ShawMassachusetts Supreme Judicial Court · 1899
- In Re the Appraisal, Under the Transfer Tax Act, of the Property of PalmerNew York Court of Appeals · 1905
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