In re the Transfer Tax on the Estate of Sabin

Appellate Division of the Supreme Court of New York

In re the Transfer Tax on the Estate of Sabin

224 A.D. 702

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

DecidedMay 15, 1928

StatusPublished

Cited by5 cases

This text of 224 A.D. 702 (In re the Transfer Tax on the Estate of Sabin) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

In re the Transfer Tax on the Estate of Sabin, 224 A.D. 702 (N.Y. Ct. App. 1928).

Pincite

Opinion

Order reversed, with costs, and matter remitted to the Surrogate’s Court to assess transfer tax in accordance with this decision, on the authority of Matter of Storum (220 App. Div. 472); Matter of Ryan (Id. 835, affg. 129 Misc. 248, on the opinion below). (See, also, Matter of Schaeffer, 130 Misc. 436; Matter of Dean, 131 id. 125; Matter of Shaw, 130 id. 440.) Chapter 844 of Laws of 1928, exempting from the application of the transfer tax provisions of the statutes all proceeds of any Federal war risk insurance policy of any veteran of the world war which is payable or which may become payable to the estate of such veteran, was approved by the Governor April 6, 1928, but did not become effective until April 26, 1928 (see Legislative Law, § 43), and has no application to this proceeding. All concur. Present — Hubbs, P. J., Sears, Crouch, Taylor and Sawyer, JJ. [131 Misc. 451.]

Free access — add to your briefcase to read the full text and ask questions with AI

Order reversed, with costs, and matter remitted to the Surrogate’s Court to assess transfer tax in accordance with this decision, on the authority of Matter of Storum (220 App. Div. 472); Matter of Ryan (Id. 835, affg. 129 Misc. 248, on the opinion below). (See, also, Matter of Schaeffer, 130 Misc. 436; Matter of Dean, 131 id. 125; Matter of Shaw, 130 id. 440.) Chapter 844 of Laws of 1928, exempting from the application of the transfer tax provisions of the statutes all proceeds of any Federal war risk insurance policy of any veteran of the world war which is payable or which may become payable to the estate of such veteran, was approved by the Governor April 6, 1928, but did not become effective until April 26, 1928 (see Legislative Law, § 43), and has no application to this proceeding. All concur. Present — Hubbs, P. J., Sears, Crouch, Taylor and Sawyer, JJ. [131 Misc. 451.]

Cite This Page — Counsel Stack

Bluebook (online)

224 A.D. 702, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-transfer-tax-on-the-estate-of-sabin-nyappdiv-1928.

Opinion

Related

Cite This Page — Counsel Stack