In re the Transfer Tax upon the Estate of Carey
Appellate Division of the Supreme Court of the State of New York
Appeal by Clementine Farr Duff from an order of the Surrogate’s Court of the county of New York, entered in the office of said surrogate on the 31st day of January, 1921, denying the application of said appellant for an order vacating an order entered in said surrogate’s office on or about the 15th day of October, 1920, appointing Clarence Schmelzel transfer tax appraiser.
1Opinion of the Court
Order affirmed, with ten dollars costs and disbursements, on opinion of Foley, S.
Present — Clarke, P. J., Dowling, Page, Merrell and Greenbaum, JJ.
The following is the opinion of the surrogate:
Foley, S.:
Application is made to vacate the order appointing the appraiser on the ground that the estate is not subject to a further transfer tax. The application is denied. At the time of her death, May 3, 1913, the decedent had a reversionary interest in one-half of the estate of her father, Michael Duff. This reversion then passed to her brother, John Duff, as her heir at law and residuary devisee,…
2Cases cited6 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of NaylorNew York Court of Appeals · 1907
- Duff v. FoxAppellate Division of the Supreme Court of the State of New York · 1920
- In re the Estate of DuffNew York Surrogate's Court · 1921
- In re the Transfer Tax upon the Estate of ElyAppellate Division of the Supreme Court of the State of New York · 1913
- In re the Transfer Tax upon the Estate of GoldenbergAppellate Division of the Supreme Court of the State of New York · 1919
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In re the Estate of HornblowerNew York Surrogate's Court · 1943
- In re the Estate of JesupNew York Surrogate's Court · 1935