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where there is no market value..
memoranda of decisions affecting.....

of domestic corporations are appraised at their market value
regardless of where their capital is employed.......

PAGE.

418

427

263-266

423

.....

of domestic corporations owned by nonresident, subject to a life
estate

266

.....

of foreign corporation owned by resident.

when owned by nonresident..

of joint-stock associations

of national banks

of New York corporations owned by a nonresident....

when incorporated in one or more other States..

pledged, are not taxable.....

are taxable if redeemed.

standing in name of third person, are taxable..

55

266

265

266

266

248

86

58

....

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SUPERINTENDENT OF INSURANCE:

appraisal of future and contingent estates, annuities, etc., by

(§ 231, Tax Law).

surrogate is to apply for..

when necessary

SURPLUS FUND:

in partition suit, when taxable.....

SURROGATE:

379

380

567

567

510

510

518

48

acts first as taxing officer....

.373, 511

acts judicially in assessing tax.

512

ancillary letters can issue only to, or with consent of foreign

executors

376

appeal lies to, as a judicial officer...

..511, 512

appointment of assistants, and clerks in certain surrogate's offices

by (8 234, Tax Law)....

566

appointment of guardian.

517

SURROGATE - Continued:

can construe will on appeal in transfer tax proceedings.
can determine all questions relating to the act.....

can issue a commission......

what moving papers for, must show.

can order reference to determine residence.

PAGE.

533

373

520

521

.204, 520

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cannot modify decree where property sold for less than appraised
value ....

550

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decision of Supreme Court as to ownership of property, is bind-
ing on

521

discretion in modifying orders is subject to review.

560

.....

duty of to appoint an appraiser is imperative...

failure to tax known property.

finality of determination of...

is the taxing officer

is to apply to superintendent of insurance.

is to determine all questions relating to the act..
is to forward copies of all orders to State Comptroller.
is to fix cash value of all estates....

is to give notice of his determination.

393

410

552

373

.510, 518

373

514

510

from the report of appraiser, etc. (§ 231, Tax Law)

510

513

presumption of

513

jurisdiction of the surrogate (§ 228, Tax Law)

371

....

amendments affecting

.....

.371, 372, 373

ancillary letters unnecessary to confer, in nonresident cases. 377
as to property of nonresidents......

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over stock in domestic corporations..

section 15 of chap. 713, Laws of 1887, is constitutional... 199

377

surrogate where donee of power resided, has.........187, 376
what irregularity does not affect......

377

when acts without, can modify decree..

374

SURROGATE - Continued:

jurisdiction of the surrogate - Continued:

PAGE.

when power of appointment is exercised by a nonresident.. 173
when power of appointment is exercised by a resident...... 376
when without; incident

.....

where nonresident's estate has been distributed...

376

..320, 378

where decedent's residence is in dispute..

203

where nonresident leaves property in more than one county. 375

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must order appraisal on application of interested party...... 519
must determine residence of decedent before nonresident execu-

tor can be compelled to testify as to all of decedent's
property

203

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on appeal, may receive additional evidence, and consider new

questions

535

.....

or take proof that transfer was made in contemplation of
death of the donor.....

535

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taxing debts, etc., erroneously allowed (§ 225, Tax Law)..347, 357
to fix the cash value of all estates; the general subject.....

446

from the report of the appraiser and other proof (§ 231, Tax
Law)

510

value of estates and amount of tax, how determined by.... 511
when can modify decree..
552

SURROGATE — Continued:

-

PAGE.

when can only change decree as authorized by Appellate Court. 549
when cannot grant relief as to debts....

556

when interest is conclusively fixed..........

521

when to appoint a guardian for an infant or incompetent..
when property of decedent is in several counties....
when without power to modify decree....

517

397

550

(See Appeals; Modification of Orders; Reappraisal.)

T.

TABLE OF CASES CITED.

.675-693

TAX LAW. (See sections to the Transfer Tax Law.)

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TAXABLE TRANSFERS (§ 220, Tax Law).....

transfer tax law has no reference to the general law....
(See Transfers.)

TAXING DEBTS ERRONEOUSLY ALLOWED:

section 225 of the Tax Law.....

TENANCY BY THE ENTIRETY:

79

59

271

277

41

44

.345, 357

agreement between partners does not create joint tenancy..
does not apply to personal property....

.....

when husband and wife are 66 tenants in common of the use".

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aggregate property, determines taxability of each transfer...13, 277
basis of value....

405

both real and personal property determines the aggregate estate. 13

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not taxable until power is exercised..
when first taxable....

by trust deed, when not a gift inter vivos..

consent of Comptroller to, how obtained.....
contingent interests prior to 1899, when taxable.
defined (§ 243, Tax Law)

by the courts....

there is no transfer by will, unless legacy is accepted.

in contemplation of death.

when first taxable.....

increase accruing, when a taxable transfer.

meaning of the word..

not made in contemplation of death.....

not made to take effect at or after donor's death.
of title, time of.......

subject to a contingent incumbrance...

tax is due and payable upon (§ 222, Tax Law).
taxable persons

...

PAGE.

139

.184, 192

187

42

118

366

477

588

.26, 130

593

102

41

464

.26, 27, 593

.114, 117

125, 128

.27, 28, 30

463

315

277

.118, 125

42

28

30

279

281

to take effect at or after donor's death..

when first taxable......

when assumed to have been made in this State..

when legal and equitable title vests.....

when net estate is $10,000 or over......

when net estate is $500, but less than $10,000....

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when person becomes beneficially entitled," when first taxable. 46
when the transfer takes place.....

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