Legal Opinion
In re the Estate of Heiser
New York Surrogate's Court
Decided July 15, 1913PublishedCited by 4 opinions
Appeal by the state comptroller from an order assessing a tax upon the estate of decedent.
1Opinion of the Court
Flower, S.
This appeal is taken by the state comptroller from an order assessing a tax upon the estate of the decedent. The appraiser reported that real estate of the value of $45,800 and personal property consisting of bonds and mortgages of the value of $156,166.69 were held by the decedent and her sister, Maria S. Heiser, as joint tenants, and that the decedents interest in the property was exempt from taxation. The state comptroller contends that the decedents interest in this property passed to the executrix, who was her joint tenant, as a gift intended to take effect at or after death…
2Cases cited4 opinions
- Kelly v. . BeersNew York Court of Appeals · 1909
- In re the Judicial Settlement of the Account of KaupperAppellate Division of the Supreme Court of the State of New York · 1910
- Augsbury v. . ShurtliffNew York Court of Appeals · 1904
- People Ex Rel. Hummel v. . ReardonNew York Court of Appeals · 1906
3Cited by4 opinions
- In re the Transfer Tax upon the Estate of BordenNew York Surrogate's Court · 1916
- In re the Estate of de EscoriazaNew York Surrogate's Court · 1914
- Speaker v. KeatingDistrict Court, E.D. New York · 1941
- In re Dalsimers' EstateNew York Surrogate's Court · 1914