Legal Opinion
In re a Proceeding for the Taxation of the Estate of Cobb
New York Surrogate's Court
Decided October 15, 1895Published
Appeal from an order confirming the report of the appraiser.
1Opinion of the Court
SILKMAM, S.
The appraiser in this matter has given the question raised by the appellant careful consideration, and has aided the court with a very well-considered opinion, and the com elusion that there was no equitable conversion intended by decedent is correct.
Appeal dismissed on the opinion of the appraiser, with $10 costs, to be paid by the county treasurer.
The opinion of Mr. Middlebrook, the appraiser, is as follows: This proceeding to determine the question of the amount of the transfer tax to be assessed upon the legacies under Mrs. Cobb’s will involves a construction of the will by the…
2Cases cited14 opinions
- White v. . HowardNew York Court of Appeals · 1871
- Lupton v. LuptonNew York Court of Chancery · 1817
- Phelps' v. . PondNew York Court of Appeals · 1861
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- McCorn v. . McCornNew York Court of Appeals · 1885
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