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In re the Appraisal, Under the Transfer Tax Acts, of the Estate of Backhouse

In the Matter of the Appraisal, Under the Transfer Tax Acts, of the Estate of George Backhouse, Deceased. the Comptroller of the State of New York, Appellant; The Nassau Trust Company Et Al., Respondents

In re the Appraisal, Under the Transfer Tax Acts, of the Estate of Backhouse, 77 N.E. 1194 (N.Y. 1906)
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Court
New York Court of Appeals · State Highest Courts
Decided
May 8, 1906
Citations
77 N.E. 1194185 N.Y. 5441906 N.Y. LEXIS 952
Summary
Appeal from an order ■ of the Appellate Division of the Supreme Court in the second judicial department, entered January 12,1906, which reversed an order of the Kings County Surrogate’s Court denying a motion for a modification of a decree assessing a transfer tax upon the estate of George ¡Backhouse, deceased, and granted said motion.

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; no opinion.

Concur: Cullen, Ch. J., Gray, Edwabd T. Bartlett, Mann, Willard Bartlett and Chase, JJ. Not voting: Haight, J.

How later courts describe this case

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

1923: 11929: 119232026peak 1923 · 1

Relies on it most ⓘ

  1. In re the Estate of Taylor121 Misc. 7 (N.Y. Sur. Ct. 1923)
  2. Hancy v. Commissioner17 B.T.A. 464 (B.T.A. 1929)

Most recent

  1. Hancy v. Commissioner17 B.T.A. 464 (B.T.A. 1929)
  2. In re the Estate of Taylor121 Misc. 7 (N.Y. Sur. Ct. 1923)

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

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