Legal Opinion

In re Edgerton's Estate

Appellate Division of the Supreme Court of the State of New York

Decided November 16, 1898PublishedCited by 9 opinions

Appeal from surrogate’s court, Delaware county. Appeal by the' county treasurer of Delaware county from an order of the surrogate’s court determining the value of the estate of Erastus S. Edgerton subject to taxation under the act in relation to taxable transfers of property, and fixing the amount of the tax.

1Opinion of the CourtMerwin, J.

On the 15th April, 1893, Erastus S. Edgerton, a resident of this state, died intestate at Franklin, in the county of Delaware. He left a widow and two sisters, and a nephew and two nieces, the children of a deceased brother, as his only heirs and next of kin. He had been doing business in the state of Minnesota, and some of his property was there; and letters of administration upon his estate were there taken out by his brother-in-law, Delos A. Mon-fort. Ho administration has been granted in this state. On or about the 31st March, 1888, he made transfers of the greater portion of his property…

2Cases cited9 opinions

  1. Matter of Estate of SwiftNew York Court of Appeals · 1893
  2. In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
  3. In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
  4. Doty v. . WillsonNew York Court of Appeals · 1872
  5. Bliss v. FosdickNew York Supreme Court · 1895

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3Cited by9 opinions

  1. Polk v. MilesDistrict Court, D. Maryland · 1920
  2. In Re HoneymanNew Jersey Superior Court Appellate Division · 1925
  3. American Bible Society v. ThronsonWisconsin Supreme Court · 1935
  4. In re Spaulding's EstateAppellate Division of the Supreme Court of the State of New York · 1900
  5. State ex rel. Smith v. Probate CourtSupreme Court of Minnesota · 1917

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