In re the Transfer Tax upon the Estate of Valentine

Appellate Division of the Supreme Court of New York

In re the Transfer Tax upon the Estate of Valentine

163 A.D. 843

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

DecidedApril 15, 1914

StatusPublished

Cited by1 cases

This text of 163 A.D. 843 (In re the Transfer Tax upon the Estate of Valentine) 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 upon the Estate of Valentine, 163 A.D. 843 (N.Y. Ct. App. 1914).

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Opinion

Per Curiam:

We disagree with the learned surrogate in sustaining the objections to the first appraiser’s report, as we think the amount found [844]*844by the appraiser was a fair estimate of the value of the stock in question. The decree of the surrogate should, therefore, be reversed, with costs to the appellant, and the first appraiser’s report fixing the value of the stock at $125.72 per share affirmed, and the appraisal of the property fixed at that sum. Present — Ingraham, P. J., McLaughlin, Laughlin, Scott and Dowling, JJ. Decree reversed, with costs to appellant, first appraiser’s report fixing value of stock at $125.72 per share affirmed, and appraisal of property fixed at that sum. Order to be settled on notice.

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Per Curiam:

We disagree with the learned surrogate in sustaining the objections to the first appraiser’s report, as we think the amount found [844]*844by the appraiser was a fair estimate of the value of the stock in question. The decree of the surrogate should, therefore, be reversed, with costs to the appellant, and the first appraiser’s report fixing the value of the stock at $125.72 per share affirmed, and the appraisal of the property fixed at that sum. Present — Ingraham, P. J., McLaughlin, Laughlin, Scott and Dowling, JJ. Decree reversed, with costs to appellant, first appraiser’s report fixing value of stock at $125.72 per share affirmed, and appraisal of property fixed at that sum. Order to be settled on notice.

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163 A.D. 843, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-transfer-tax-upon-the-estate-of-valentine-nyappdiv-1914.

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