Legal Opinion

In Re the Estate of Brown

New York Court of Appeals

Decided April 27, 1937PublishedCited by 16 opinions

1Opinion of the CourtRippey, J.

On December 11, 1931, Katherine H. Brown died within the State of New York, leaving a last will and testament dated and executed December 1,1931. She left real and personal property within the State of Colorado aggregating $362,447.03, which was administered in the county of Denver. Having property, real and personal, within the State of New York, her will was also probated in New York county. Upon proceedings to establish the inheritance tax due to the State of New York, the Inheritance Tax Appraiser for New York county included an item of $265,767.03, which represented a part of her estate…

2Cases cited21 opinions

  1. Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
  2. Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
  3. Frick v. PennsylvaniaSupreme Court of the United States · 1925
  4. Blodgett v. SilbermanSupreme Court of the United States · 1928
  5. First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932

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3Cited by16 opinions

  1. TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
  2. Graves v. ElliottSupreme Court of the United States · 1939
  3. Solar Electric Co. v. Pennsylvania Public Utility CommissionSuperior Court of Pennsylvania · 1939
  4. Shannon v. Irving Trust Co.New York Court of Appeals · 1937
  5. In Re Hayes' EstateOregon Supreme Court · 1938

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