In re the Transfer Tax upon the Estate of Wolfe
Appellate Division of the Supreme Court of the State of New York
Appeal by Grenville Kane and another, individually and as executors, etc., of Christopher Wolfe, deceased, from an order of the Surrogate’s Court of the county of' Orange, entered in said Surrogate’s Court on the 5th day of August, 1903, affirming upon appeal an order entered in said Surrogate’s Court on the 15th day of June, 1903, assessing a transfer tax upon the estate of said decedent.
1Opinion of the Court
Hirsohberg, J.:
The testator bequeathed by will to his executors, the appellants, the sum of $20,000 absolutely. The residue of his estate he gave to the executors in trust for his surviving children and for the descendants of any child who may have died. He died on the 14th day of June, 1901. The appellants, some eight months afterwards, by appropriate instruments in writing, duly acknowledged, renounced *350and released the bequest of $20,000 in ample terms, so that the money bequeathed to them should fall into the residuary trust for the benefit of the testator’s children and their descendants.…
2Cases cited12 opinions
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- 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 Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
7 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
- Kennedy v. McDougalCalifornia Supreme Court · 1910
- Kalt v. YoungworthCalifornia Supreme Court · 1940
- In re the Estate of StoneSupreme Court of Iowa · 1906
- The People v. FlanaginIllinois Supreme Court · 1928
35 more not listed; retrieve them via the Exa API.