Legal Opinion
Matter of Reed v. Browne
New York Court of Appeals
Decided March 7, 1946PublishedCited by 32 opinions
1Opinion of the Court
Desmond, "J.
Additional New York State income taxes were assessed against Mathilda A. Stier, appellant’s testatrix, because, according to the State, Mrs. Stier omitted certain taxable income from her returns for 1937, 1938 and 1939. After a hearing, the State Tax Commission confirmed the assessments and the commission’s determination was, on appeal, unanimously confirmed by the Appellate Division. We granted leave to appeal to this court.
This is an income tax case but the answer to its problem is found in the law of trusts. The income in question came from the estate of Mrs. Stier’s father,…
2Cases cited12 opinions
- Woodward v. . JamesNew York Court of Appeals · 1889
- Brown v. . SpohrNew York Court of Appeals · 1904
- Cutting v. . CuttingNew York Court of Appeals · 1881
- Downing v. . MarshallNew York Court of Appeals · 1861
- Townshend v. . FrommerNew York Court of Appeals · 1891
7 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- In re the Appointment of a Successor Trustee of the Trust under the Will of PhippsNew York Court of Appeals · 1956
- In re the Accounting of WamsleyNew York Surrogate's Court · 1956
- In re the Accounting of WindNew York Surrogate's Court · 1955
- In re the Estate of BadenhausenNew York Surrogate's Court · 1963
- In re the Estate of SacklerNew York Surrogate's Court · 1989
27 more not listed; retrieve them via the Exa API.