Legal Opinion
In re the Appraisal of the Estate of Maguire
New York Surrogate's Court
Decided March 15, 1917PublishedCited by 2 opinions
1Opinion of the Court
Strong, S.
A petition is filed on notice to the state comptroller asking that a joint deposit account in the Patchogue Bank in the name of decedent, Samuel E. Maguire, and Mary L. Maguire, subject to check by either or the survivor, be declared exempt from tax under the laws relating to taxable transfers of property, the bank having refused to pay the deposit upon the demand of the survivor without the consent of the state comptroller.
The state comptroller has appeared and objects to the granting of the order, claiming that section 220 of the Transfer Tax Laws, as amended by Laws of 1915,…
2Cases cited5 opinions
- In re the Appraisal under the Transfer Tax Law of the Estate of DalsimerAppellate Division of the Supreme Court of the State of New York · 1915
- In re the Transfer Tax upon the Estate of ThompsonAppellate Division of the Supreme Court of the State of New York · 1915
- In Re the Transfer Tax Upon the Estate of ThompsonNew York Court of Appeals · 1916
- In Re the Transfer Tax Upon the Estate of DalsimerNew York Court of Appeals · 1916
- In re the Estate of HorlerNew York Surrogate's Court · 1916
3Cited by2 opinions
- In Re Peterson's EstateWashington Supreme Court · 1935
- Pemberton v. PetersonWashington Supreme Court · 1935