In re the Appraisal of the Estate of Starbuck
Appellate Division of the Supreme Court of the State of New York
Appeal by Charles H. Gaus, Comptroller of the State of New York, from a decree of the Surrogate’s Court of the county Of Westchester; entered in said Surrogate’s' Court on the 27th day of May, 1909, reversing .an order theretofore made herein which confirmed the report of the appraiser appointed to determine the transfer tax to be paid by the estate.
1Opinion of the Court
Thomas, J.:
Is an estate by the curtesy taxable under chapter 368 of the Laws of 1905, and amendatory acts relating to taxable transfers ? Section ■220,* so far as here pertinent, provides for a tax upon the “ transfer of any property * * * or of any interest therein or income therefrom, in trust, or otherwise, to persons * * * in the following cases: 1. When the transfer is by will or by the intestate laws of this State from any person dying seized or possessed of the property.” The words “ intestate laws ” refer to the statutes -governing the descent and distribution of a decedent’s…
2Cases cited6 opinions
- Albany County Savings Bank v. McCartyNew York Court of Appeals · 1896
- Ransom v. . NicholsNew York Court of Appeals · 1860
- Hatfield v. . SnedenNew York Court of Appeals · 1873
- Christie v. . GageNew York Court of Appeals · 1877
- Burke v. ValentineNew York Supreme Court · 1868
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Kohny v. DunbarIdaho Supreme Court · 1912
- In Re the Appraisal, Under the Transfer Tax Law, of the Estate of LyonNew York Court of Appeals · 1922
- In re the Appraisal of the Estate of TilleyAppellate Division of the Supreme Court of the State of New York · 1915
- In re Bullen's EstateUtah Supreme Court · 1915
- In re the Estate of WilliamsNevada Supreme Court · 1916
11 more not listed; retrieve them via the Exa API.