Legal Opinion
In re the Transfer Tax upon the Estate of Westbrook
Appellate Division of the Supreme Court of the State of New York
Decided March 10, 1930PublishedCited by 2 opinions
1Opinion of the CourtO’Malley, J.
On June 2, 1918, the decedent was a passenger on board the steamship Carolina which was sunk by a German submarine. As a result the decedent lost certain personal property and sustained certain personal injuries. On the date in question a state of war existed between the United States and Germany.
On August 25, 1921, the treaty of Berlin was entered into between Germany and the United States, whereby there was reserved to the United States and its nationals any and all rights, privileges, indemnities, reparations or advantages, together with the right to enforce the same, to which it or they…
2Cases cited6 opinions
- Comegys v. VasseSupreme Court of the United States · 1828
- In Re the Estate of GihonNew York Court of Appeals · 1902
- Williams v. HeardSupreme Court of the United States · 1891
- In Re the Appraisal Under the Transfer Tax Act of the Estate of GordonNew York Court of Appeals · 1906
- Taft v. . MarsilyNew York Court of Appeals · 1890
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Ullmann v. CommissionerUnited States Board of Tax Appeals · 1934
- Ullmann v. CommissionerUnited States Board of Tax Appeals · 1934