Legal Opinion
In re the Transfer Tax on the Estate of Brooks
New York Surrogate's Court
Decided December 15, 1922PublishedCited by 15 opinions
1Opinion of the Court
Foley, S.
The executors appeal from the order fixing the transfer tax on the estate of the decedent, a non-resident, on three principal grounds, first, that jewelry, silverware, clothing, furniture and household fixtures, physically located within the state, were improperly included in the appraisal; second, that commissions of the executors were not allowed on the value of these chattels; third, that no deduction was made for real estate taxes, funeral and administration expenses or trustees’ commissions.
Decedent died August 17, 1920, a resident of the state of Massachusetts. The only taxable…
2Cases cited9 opinions
- In re the Judicial Settlement of the Accounts of MatthewsAppellate Division of the Supreme Court of the State of New York · 1907
- In re the Judicial Settlement of the Account of FisherAppellate Division of the Supreme Court of the State of New York · 1904
- In re Transfer Tax upon the Estate of PorterNew York Surrogate's Court · 1910
- In re the Transfer Tax upon the Estate of GrosvenorAppellate Division of the Supreme Court of the State of New York · 1908
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of KingNew York Court of Appeals · 1902
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- In re the Estate of BerwindNew York Surrogate's Court · 1943
- In re the Estate of RothNew York Surrogate's Court · 1967
- In re the Estate of MattesNew York Surrogate's Court · 1958
- In re the Estate of TuckerNew York Surrogate's Court · 1973
- In re the Estate of KukerNew York Surrogate's Court · 1959
10 more not listed; retrieve them via the Exa API.