Research: Topics: Legal & Correction Records: Probate Records

Probate Records

6. Department of Taxation and Finance

19802-78, -97 Article 10 Estate Tax Files, 1885-1990 (89 cu. ft.)

Contents: The Department of Taxation and Finance administers provisions of the Tax Law (Art. 10, 10-C, and 26) that relate to taxation of estates of decedents who established life trusts to dispose of their estates. These files contain copies of wills, real property appraisals, personal property inventories, documents relating to the establishment and management of trusts, court orders, tax payment receipts, correspondence, etc. The files are arranged by status (active, closed, remainder), and therein alphabetically by name of decedent. Generally the files pertain to the estates of individuals who were wealthy; most resided in New York City or vicinity.

Index:   No index; files are arranged alphabetically by name of decedent under category of file.

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