Legal Opinion
In re the Estate of Sonnenburg
New York Surrogate's Court
Decided October 19, 1928PublishedCited by 4 opinions
1Opinion of the Court
Schulz, S.
By her will the decedent devised and bequeathed all of her property to her husband, to use both principal and interest during his lifetime, and at his death, if there was any remaining, she gave one-half thereof to a niece of her husband, and the other half to two nephews and a niece of her own. In the transfer tax proceeding an order was entered upon the theory that the husband of the decedent had a life estate. The life estate was taxed after the deduction of the exemption at the rate of one per cent and the remainders were taxed at the rate of five per cent. This is an appeal…
2Cases cited21 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- Cook v. . LowryNew York Court of Appeals · 1884
- In Re the Transfer Tax Upon the Estate of ParkerNew York Court of Appeals · 1919
- In Re the Transfer Tax Upon the Estate of ZborowskiNew York Court of Appeals · 1914
- In Re the Accounting of TracyNew York Court of Appeals · 1904
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3Cited by4 opinions
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- In re the Estate of IngrahamNew York Surrogate's Court · 1950
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- In re the Estate of BrowerNew York Surrogate's Court · 1950