Legal Opinion
In Re the Transfer Tax Upon the Estate of Miller
New York Court of Appeals
Decided July 13, 1923PublishedCited by 14 opinions
1Opinion of the CourtCrane, J.
Andreas M. Miller died a resident of this state on May 22, 1917. On December 26th, 1914, he made a deed of trust to the United States Trust Company wherein and whereby he gave to it bonds of the value of 1336,373.32, to hold and to pay the interest and income thereon, one-half to Helen S. Miller, widow of a deceased son, and the remaining one-half to Atheline Morton Miller, the daughter of said son. After the death of these parties the principal was disposed of in a manner not here important to relate.
No part of the income under this trust deed was to be paid to the donor, Andreas M. Miller.…
2Cases cited2 opinions
- In re the Transfer Tax upon the Estate of CarnegieAppellate Division of the Supreme Court of the State of New York · 1922
- In Re the Transfer Tax Upon the Estate of CarnegieNew York Court of Appeals · 1923
3Cited by14 opinions
- Dolan's EstateSupreme Court of Pennsylvania · 1924
- Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- In Re the Transfer Tax Upon the Estate of SchmidlappNew York Court of Appeals · 1923
- In Re FosdickNew Jersey Superior Court Appellate Division · 1927
- Cochran v. McLaughlinSupreme Court of Connecticut · 1942
9 more not listed; retrieve them via the Exa API.