Legal Opinion
In re the Estate of Meserole
New York Surrogate's Court
Decided December 15, 1916PublishedCited by 4 opinions
Appeal from an order assessing the transfer tax.
1Opinion of the Court
Fowler, S.
The trustee under a deed of trust executed by the decedent appeals from the order assessing a tax upon her estate. On April 2, 1914, the decedent executed a deed *237of trust by which she transferred to the Farmers Loan and Trust Company, as trustee, certain securities, and the trustee agreed to pay the income from the corpus of the trust fund to her during, her life and on her death to dispose of the fund in accordance with the terms and provisions of the deed. The value of the securities constituting the trust fund at the date of the execution of the deed was $284,810.17. The…
2Cases cited2 opinions
- In re the Appraisal of Property under a Deed of Trust Dated August 21, 1909, Made by WebberAppellate Division of the Supreme Court of the State of New York · 1912
- People ex rel. New York v. State Board of Tax CommissionersNew York Court of Appeals · 1915
3Cited by4 opinions
- Brown v. Pennsylvania Co.Superior Court of Delaware · 1924
- In re Estate of GarciaNew York Surrogate's Court · 1917
- In re the Estate of GulbenkianNew York Surrogate's Court · 1957
- Potter v. ChambersCalifornia Supreme Court · 1922