TaiLexi AI U.S. Case Law

In re the Appraisal, Under the Transfer Tax Act, of the Estate of Baker

In the Matter of the Appraisal, Under the Transfer Tax Act, of the Estate of Henry B. Baker, Deceased. the Comptroller of the State of New York, Appellant; Dora H. Baker, Individually and as Administratrix, Respondent

In re the Appraisal, Under the Transfer Tax Act, of the Estate of Baker, 70 N.E. 1107 (N.Y. 1904)
Download
Format
Include

Star paging (*137) is kept for pin cites.

Court
New York Court of Appeals · State Highest Courts
Decided
March 29, 1904
Citations
70 N.E. 1107178 N.Y. 5751904 N.Y. LEXIS 792
Summary
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, made May 5, 1903, which affirmed a decree of the Monroe County Surrogate’s Court exempting a part of the estate of Henry B. Baker, deceased, from the payment of a transfer tax.

Syllabus and headnotes are prepared by the reporter or publisher, not the court, and are not part of the opinion.

Opinion of the Court

Order affirmed, with costs, on opinion below.

Concur: Parker, Ch. J., Gray, O’Brien, Haig'ht, Martin, Cullen and Werner, JJ.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

1907: 11917: 11922: 21927: 11932: 11935: 11947: 119072026peak 1922 · 2

Relies on it most ⓘ

  1. Will of Koeffler v. Koeffler260 N.W. 638 (Wis. 1935)
  2. In re the Appraisal Under the Transfer Tax Act of the Estate of Kidd80 N.E. 924 (N.Y. 1907)
  3. In re the Appraisal, Under the Transfer Tax Law, of the Estate of Lyon135 N.E. 247 (N.Y. 1922)
  4. Hill v. Treasurer116 N.E. 509 (Mass. 1917)
  5. In re the Estate of Weiden144 Misc. 854 (N.Y. Sur. Ct. 1932)
  6. Merriam v. United States282 F. 851 (2d Cir. 1922)

Most recent

  1. In re the Estate of Stevenson188 Misc. 159 (N.Y. Sur. Ct. 1947)
  2. Will of Koeffler v. Koeffler260 N.W. 638 (Wis. 1935)
  3. In re the Estate of Weiden144 Misc. 854 (N.Y. Sur. Ct. 1932)
  4. Jacobs v. Commissioner9 B.T.A. 636 (B.T.A. 1927)
  5. In re the Appraisal, Under the Transfer Tax Law, of the Estate of Lyon135 N.E. 247 (N.Y. 1922)
  6. Merriam v. United States282 F. 851 (2d Cir. 1922)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 0

No citations to other opinions in this database were found.

Keyboard shortcuts

/Focus the search box
j kNext / previous result
EnterOpen the selected result
xAdd / remove the selected result from the download list
n pNext / previous search term in a case
cCopy the citation of the current case
+ −Larger / smaller reading text
?Show this list