Tax
In the Matter of the Appraisal of the Property of Philip Embury, Deceased, under "An Act to Tax Gifts, Legacies and Collateral Inheritances in Certain Cases." The Comptroller of the City of New York, Appellant; Benjamin T. Kissam et al., as Executors, Respondents
155 N.Y. 659·New York Court of Appeals·1898·NY
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
In the Matter of the Appraisal of the Property of Philip Embury, Deceased, under “An Act to Tax Gifts, Legacies and Collateral Inheritances in Certain Cases.” The Comptroller of the City of New York, Appellant; Benjamin T. Kissam et al., as Executors, Respondents.
(Submitted February 28, 1898;
decided March 8, 1898.)
[MAJORITY]
Motion for reargument denied, with ten dollars costs. (See 154 N. Y. 746.)