In re the Appraisal under the Acts in Relation to Taxable Transfers of Property of the Estate of Boshart
Appellate Division of the Supreme Court of the State of New York
Appeal by Eugene M. Travis, as Comptroller of the State of New York, from an order of the Surrogate’s Court of the county of Lewis, entered in the office of said Surrogate’s Court on the 24th day of February, 1919, affirming a prior order entered upon the report of the transfer tax appraiser fixing the transfer tax in this estate.
1Opinion of the Court
Foote, J.:
The decedent Anna Cochrane Boshart died April 5, 1917, a resident of Grand Forks, N. D. She was the vendor in a and contract made March 15, 1911, by which she contracted *789to sell to one Schloop and wife certain real property situate in Lewis county, N. Y. The contract was in her possession in North Dakota. This contract passed under her will, and the question is whether it or the land is subject to the transfer tax in this State as “ tangible property ” of decedent within this State. The surrogate has held that it is not taxable, that its situs is in the State of North Dakota and…
2Cases cited1 opinion
- Williams v. . HaddockNew York Court of Appeals · 1895
3Cited by10 opinions
- In re the Estate of De StuersNew York Surrogate's Court · 1950
- Deck v. Chautauqua County Patrons' Fire Relief Ass'nNew York Supreme Court · 1973
- State ex rel. Hilton v. Probate Court of RamseySupreme Court of Minnesota · 1920
- In re the Estate of EverhartAppellate Division of the Supreme Court of the State of New York · 1996
- In re the Transfer Tax On the Estate of RussellNew York Surrogate's Court · 1922
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