In re the Estate of Rutherford
New York Surrogate's Court
Application by State- comptroller to have the surrogate determine the controverted question of decedent’s domicile at the time of his death.
1Opinion of the Court
Fowler, S.
This is an application by the State Comptroller to have the surrogate determine the controverted question of decedent’s domicile at the time of his death. The determination of this question is material and necessary in the transfer tax proceeding now pending, because if the decedent did not have his domicile in this State at the time of his death his intangible personal property is not subject to a tax under the provisions of our Transfer Tax Law.
*348The parties to this proceeding have stipulated that the evidence taken before the appraiser may be considered by the surrogate in…
2Cases cited5 opinions
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- Dupuy v. . WurtzNew York Court of Appeals · 1873
- United States Trust Co. v. HartAppellate Division of the Supreme Court of the State of New York · 1912
- United States Trust Company of New York v. . HartNew York Court of Appeals · 1913
- In re the Appraisal, Under the Transfer Tax Law, of the Estate of WiseNew York Surrogate's Court · 1914
3Cited by2 opinions
- In re the Transfer Tax upon the Estate of LyonNew York Surrogate's Court · 1921
- In re Proving the Last Will & Testament of LowrieNew York Surrogate's Court · 1929