In re Nichols' Estate
New York Supreme Court
Appeal from surrogate’s court, Columbia county. Proceeding for the taxation of the estate of Emeline P. Eichols, deceased, under Laws 1892, c. 399. From an order and decree dismissing an appeal by the executor and certain legatees from a decree fixing a tax on the property bequeathed some of the legatees, the executor and such legatees appeal. Modified.
1Opinion of the CourtMayham, P. J.
The appraiser appointed by the surrogate, under the provisions of chapter 399 of the Laws of 1892, fixed the fair market value of that portion of the real and personal estate devised and bequeathed to the devisees and legatees in whose behalf this appeal is taken as follows: To Josephine Beers, real estate, $1,000, and personal property, $7,624.68; to Carrie N. Childs, real estate, $1,000, and personal property, $7,624.88; to Phoebe S. Walker, real estate $1,000, and personal property, $7,750.08. The correctness of these appraisals is in no way questioned or in controversy on this appeal. On…
2Cases cited4 opinions
- In re Butler's EstateNew York Supreme Court · 1890
- In re the estate of SpencerNew York Surrogate's Court · 1889
- In re Hunt's EstateNew York Supreme Court · 1895
- In re the Estate of WheelerNew York Surrogate's Court · 1892
3Cited by6 opinions
- In re the Estate of BirdsallNew York Surrogate's Court · 1897
- Bravand v. NeeldNew Jersey Superior Court Appellate Division · 1955
- Conner v. ParsleyCourt of Appeals of Kentucky · 1921
- In re FlemingNew York Supreme Court · 1896
- Roberts v. Comptroller of TreasuryNew Jersey Superior Court Appellate Division · 1915
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