Legal Opinion
In re the Estate of Gibbs
New York Surrogate's Court
Decided October 15, 1908PublishedCited by 3 opinions
Appeal by an administrator from an order fixing the tax, upon the ground that the' appraiser erred.
1Opinion of the Court
Beckett, S.
Appeal by the administrator from an order fixing tax upon the ground that the appraiser erred in including in the taxable assets of the estate (1) the proceeds of a policy of insurance in the Home Life Insurance Company, a policy of insurance in the Mutual Life Insurance Company, a policy of insurance in the Royal Arcanum, a policy of insurance in the Mystic Circle; (2) a note payable to decedent, which note was located in New York at the time of his death. Decedent was a resident of Virginia. Ho evidence was adduced before the appraiser to show in what State either of the…
2Cases cited4 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- In Re the Appraisal for Taxation of the Estate of WhitingNew York Court of Appeals · 1896
- In Re the Appraisal Under the Transfer Tax Act of the Estate of GordonNew York Court of Appeals · 1906
- In re the Transfer Tax On the Estate of HornNew York Surrogate's Court · 1902
3Cited by3 opinions
- State Ex Rel. Marsh v. Probate CourtSupreme Court of Minnesota · 1926
- Hopper v. EdwardsSupreme Court of New Jersey · 1916
- In re the Estate of MillsNew York Surrogate's Court · 1916