In re Taylor
Appellate Division of the Supreme Court of the State of New York
Appeal by Henry R. Taylor and others, as executors and trustees, etc., and by Henry R. Taylor and another, individually, from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 30th day of June, 1923, as resettled by an order entered therein on the 14th day of July, 1923, except in so far as said orders sustain certain grounds of their appeal to the surrogate from a prior order entered therein, as resettled,…
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Appeal by Henry R. Taylor and others, as executors and trustees, etc., and by Henry R. Taylor and another, individually, from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 30th day of June, 1923, as resettled by an order entered therein on the 14th day of July, 1923, except in so far as said orders sustain certain grounds of their appeal to the surrogate from a prior order entered therein, as resettled, fixing and assessing the tax upon the transfers of said estate. The opinion of the surrogate rendered upon the appeal is…
1Opinion of the Court
Smith, J.:
While the executors and trustees are the appellants in this matter, the real parties interested in this appeal are two sons of the decedent who were grandsons of Moses Taylor. Moses Taylor died in 1882, before the enactment of any Inheritance Tax Law in the State of New York. He left a last will and testament which was probated shortly after his death, in which, among other provisions, appeared the following clauses:
“Fifth. I give devise and bequeath all the rest and residue of my estate and property, real.as well as personal of which I shall die seized, possessed or entitled…
2Cases cited5 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of DelanoNew York Court of Appeals · 1903
- In Re the Transfer Tax Upon the Estate of KingNew York Court of Appeals · 1916
- In re the Transfer Tax upon the Estate of LewisAppellate Division of the Supreme Court of the State of New York · 1908
- In Re the Transfer Tax Upon the Estate of DunnNew York Court of Appeals · 1923
- In re the Estate of LewisNew York Surrogate's Court · 1908
3Cited by13 opinions
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- In re the Estate of SaphirNew York Surrogate's Court · 1973
- In re the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1945
- In re the Estate of VanderbiltNew York Surrogate's Court · 1937
- Bank v. . DoughtonSupreme Court of North Carolina · 1925
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