In re the Collateral Legacy & Inheritance Tax on the Estate of Rogers
Appellate Division of the Supreme Court of the State of New York
Appeal.by Wilmer S. Wood and another, as trustees under the last will and testament of Silas Wood, deceased, and others, from an order of the Surrogate’s Court of the county of Orange, entered in said Surrogate’s Court on the 14th day of May, 1901, affirming an order theretofore entered in said court which confirmed the report of an appraiser appointed in the proceeding and assessed the tax upon that portion of the estate of John L. Rogers, deceased, which passed under a…
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Appeal.by Wilmer S. Wood and another, as trustees under the last will and testament of Silas Wood, deceased, and others, from an order of the Surrogate’s Court of the county of Orange, entered in said Surrogate’s Court on the 14th day of May, 1901, affirming an order theretofore entered in said court which confirmed the report of an appraiser appointed in the proceeding and assessed the tax upon that portion of the estate of John L. Rogers, deceased, which passed under a power, of appointment exercised by Virginia B. Rogers.
1Opinion of the Court
Woodward, J.:
John L. Rogers died on or about December 2, 1869, leaving a last will and testament and codicil which were, on or about February 15, 1870, duly admitted to probate by the surrogate of the county of Orange. By the terms of this will the testator gave a life estate in certain real and personal property to liis widow, Virginia B, Rogers, now deceased, and authorized and empowered her to dispose of such real and personal property by will, and in case of her failure to exercise this power a. life estate- in the said property was given to her brother, the appellant Wilmer S. Wood, with…
2Cases cited5 opinions
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- In re Appraisal of the Estate of VanderbiltAppellate Division of the Supreme Court of the State of New York · 1900
- In re the Appraisal of Certain Funds by the Will of SeaverAppellate Division of the Supreme Court of the State of New York · 1901
3Cited by5 opinions
- In re the Transfer Tax upon the Estate of WolfeAppellate Division of the Supreme Court of the State of New York · 1903
- In re Osgood's EstateUtah Supreme Court · 1918
- In re the Estate of DaniellNew York Surrogate's Court · 1903
- In re the Estate of EatonNew York Surrogate's Court · 1907
- In re the Estate of SlossonNew York Surrogate's Court · 1914