Hyperlawhypertext legal databasebeta In re the Tax Upon the Estate of Hart 222 N.Y. 660

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In re the Tax Upon the Estate of Hart

222 N.Y. 660 Court N.Y. Decision date 1918-01-29 English

Contents

Majority

p. 660
In the Matter of the Transfer Tax upon the Estate of Henry B. Hart, Deceased, Charles A. Perkins, as District Attorney of the County of New York, Appellant; Theodore W. Myers, as Executor, Respondent.

Headnote

Matter of Hart, 179 App. Div. 39 , affirmed.
(Argued January 10, 1918;
decided January 29, 1918.)
’ Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered July 23, 1917, which reversed an order of the New York County Surrogate’s Court directing payment of a transfer tax upon the estate of Henry B. Hart, deceased, and directed a dismissal of the proceeding, upon the ground that the transfer tax appraisal upon which the taxing order was based was made without the requisite notice to the respondent.
p. 661
John B. Gleason and Lafayette B. Gleason for appellant.
H. H. Nordlinger and George H. Engelhard for respondent.

Order affirmed, with costs; no opinion.

Concur: Hiscock, Ch. J., Collin, Cuddeback, Hogan and Andrews, JJ. Dissenting: Pound, J. Not sitting: Cardozo, J.