Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of J. Albert Mahlstedt, Deceased. Nathan L. Miller, as State Comptroller, Appellant; Margaret L. Mahlstedt et al., as Executors, etc., Respondents, 1902 — 171 N.Y. 652 · caselaw · US
Tax
In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of J. Albert Mahlstedt, Deceased. Nathan L. Miller, as State Comptroller, Appellant; Margaret L. Mahlstedt et al., as Executors, etc., Respondents
171 N.Y. 652·New York Court of Appeals·1902·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, under the Transfer Tax Act, of the Estate of J. Albert Mahlstedt, Deceased. Nathan L. Miller, as State Comptroller, Appellant; Margaret L. Mahlstedt et al., as Executors, etc., Respondents.
Matter of Mahlstedt, 67 App. Div. 176; 69 App. Div. 620, appeals dismissed.
(Argued May 5, 1902;.
decided May 20, 1902.)
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, made December 23, 1900, which reversed a decree of the Westchester County Surrogate’s Court affirming the report of an appraiser in transfer tax proceedings.
Also, appeal from an order of said Appellate Division, made March 7, 1902, resettling and amending said order of reversal.
Joseph W. Middlebrook for appellant.
Charles H. Young and J. A. Young for respondents.
[MAJORITY]
Appeals dismissed, with costs; no opinion.
Concur : Parker, Ch. J., Gray, O’Brien, Bartlett, Haight, Cullen and Werner, JJ.