In Re the Appraisal, Under the Transfer Tax Act, of the Estate of Lansing
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered March 22, 1905, which affirmed an order of the ¡New York County-Surrogate’s Court assessing a transfer tax upon a part of the residuary estate of Thomas Suifern, deceased, held in trust for the decedent Janet S. Lansing, during her life, and over which the said decedent was given a power of appointment.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered March 22, 1905, which affirmed an order of the ¡New York County-Surrogate’s Court assessing a transfer tax upon a part of the residuary estate of Thomas Suifern, deceased, held in trust for the decedent Janet S. Lansing, during her life, and over which the said decedent was given a power of appointment. On the 11th of April, 1869, Thomas Suffern, a resident of the city of ¡New York, died, leaving a last will and testament which was admitted to prohate by the surrogate of said county…
1Opinion of the CourtVann, J.
The property in question belonged to Thomas Suffern when he died in 1869, and there was then no statute in force which imposed, an inheritance or transfer tax. Subsequent legislation could not authorize a tax upon the transfer of property effected solely by means of his will, with no aid from the jpower of appointment. (Matter of Pell, 171 N. Y. 48.) The property under consideration never belonged to the daughter, Mrs. Lansing, although she had the income therefrom during her life through a trust created for her benefit by her father’s will. By the same sentence which created the trust during…
2Cases cited10 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of DelanoNew York Court of Appeals · 1903
5 more not listed; retrieve them via the Exa API.
3Cited by100 opinions
- Helvering v. GrinnellSupreme Court of the United States · 1935
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- In Re the Appraisal Under the Transfer Tax Act of the Estate of KiddNew York Court of Appeals · 1907
- In Re the Estate of VanderbiltNew York Court of Appeals · 1939
95 more not listed; retrieve them via the Exa API.