In re the Appraisal under Transfer Tax Law of Property of Davison

Appellate Division of the Supreme Court of New York

In re the Appraisal under Transfer Tax Law of Property of Davison

236 A.D. 684

Appellate Division of the Supreme Court of the State of New York·Decided June 15, 1931·Published

Opinion

Order of the Surrogate’s Court of Kings county dismissing appeal of executors from the pro forma order determining transfer tax unanimously affirmed, with costs, payable out of the estate. We are of opinion that the question of discrimination may not be raised, in the circumstances of this case, by the appellants who are residents of the State. (Slaughter House Cases, 16 Wall. 36; Twining v. New Jersey, 211 U. S. 78, 96; Rosenthal v. New York, 226 id. 260, 266; La Tourette v. McMaster, 248 id. 465, 469; Prudential Ins. Co. v. Cheek, 259 id. 530, 539.) We are also of opinion that the statute

Footnotes

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Order of the Surrogate’s Court of Kings county dismissing appeal of executors from the pro forma order determining transfer tax unanimously affirmed, with costs, payable out of the estate. We are of opinion that the question of discrimination may not be raised, in the circumstances of this case, by the appellants who are residents of the State. (Slaughter House Cases, 16 Wall. 36; Twining v. New Jersey, 211 U. S. 78, 96; Rosenthal v. New York, 226 id. 260, 266; La Tourette v. McMaster, 248 id. 465, 469; Prudential Ins. Co. v. Cheek, 259 id. 530, 539.) We are also of opinion that the statute

Footnotes

In re the Appraisal under Transfer Tax Law of Property of Davison, 236 A.D. 684 (N.Y. Ct. App. 1931).

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Opinion

Footnotes

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