In re the Transfer Tax on the Estate of Canda
Appellate Division of the Supreme Court of the State of New York
Appeal by Philip Dexter and another from so much of an order of the Surrogate’s Court of the county of New York, entered in the office of said surrogate on the 31st day of January, 1921, as affirms in part a prior order assessing the transfer tax and confirming the appraiser’s report.
1Opinion of the Court
Merrell, J.:
This is an appeal by the executors of Louise S. Canda, deceased, from an order of the Surrogate’s Court of the county *598of New York which, so far as appealed from, denied certain appeals of said executors from an order theretofore made fixing and assessing a transfer tax upon decedent’s estate.
Three questions are raised by the appellants, which are as follows:
First. The taxability of the exercise by the testatrix, Louise S. Canda, a resident of the State of New York, of two powers of appointment, one under the will of her grandfather, Benjamin Sewall, and the other under the will of…
2Cases cited20 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. FieldSupreme Court of the United States · 1921
- Chanler v. KelseySupreme Court of the United States · 1907
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
15 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- In re the Estate of HarrimanNew York Surrogate's Court · 1924
- Schneider v. LaffoonOhio Supreme Court · 1965
- McMurtry v. StateSupreme Court of Connecticut · 1930
- In re the Estate of CrosbyNew York Surrogate's Court · 1930
- In re the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1945
16 more not listed; retrieve them via the Exa API.