Legal Opinion
In Re the Estate of Lagergren
New York Court of Appeals
Decided November 23, 1937PublishedCited by 12 opinions
1Opinion of the CourtLoughran, J.
This appeal brings here for decision the question of the constitutional validity of section 249-p of the Tax Law (Cons. Laws, ch. 60), which prescribes a “ Tax on estates of nonresident decedents.” It is thereby provided:
“ A tax is hereby imposed upon the transfer of so much of the net estate of every person dying on or after the effective date of this article, who, at the time of death, was a nonresident of this state, as consists of real property situated and tangible personal property having an actual situs in this state. The amount of the tax on such real and tangible personal property…
2Cases cited6 opinions
- First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932
- Great Atlantic & Pacific Tea Co. v. GrosjeanSupreme Court of the United States · 1937
- Maxwell v. BugbeeSupreme Court of the United States · 1919
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
- In Re the Estate of RueffNew York Court of Appeals · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Tharalson v. State Department of RevenueOregon Supreme Court · 1978
- In Re the Estate of HardingNew York Court of Appeals · 1938
- In re the Estate of ZinnNew York Surrogate's Court · 1945
- In Re the Estate of DrexelNew York Court of Appeals · 1939
- Rigby v. ClaytonCourt of Appeals of North Carolina · 1968
7 more not listed; retrieve them via the Exa API.