Legal Opinion

In re the Appraisement & Determination of Tax Under Tax Law & Acts in Relation to Taxable Transfers of Property of the Property of Saunders

New York Surrogate's Court

Decided July 15, 1914Published

Motion to strike out one of two bills of costs taxed and included in judgment of Surrogate’s Court of Westchester county.

1Opinion of the Court

Sawyer, S.

This is a motion to strike out one of two bills of costs taxed and included in the judgment by the Surrogated Court of Westchester county upon the remittitur sent to said court by the Court of Appeals.

There were two appeals in this case, one by the Westchester Society for the Prevention of Cruelty to Children and the other by the Yonkers Public Library. To each of said appellants was bequeathed by Ervin Saunders, in his last will and testament, the sum of $50,000. The transfer tax appraiser, the surrogate, the Appellate Division of the Supreme Court and the Court of Appeals all…

2Cases cited3 opinions

  1. In re Estate of WhiteAppellate Division of the Supreme Court of the State of New York · 1907
  2. In re the Appraisal of the Estate of RobinsonNew York Surrogate's Court · 1913
  3. Reynolds v. Aetna Life InsuranceNew York Supreme Court · 1899

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