In re Estate of White
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of New York from an order of a Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 5th day of November, 1906, reversing so much of an order entered in said Surrogate’s Court on the 5th day of October, 1906, as fixed a tax upon a legacy under the will of Eliza White, deceased, to the McAuley Water Street Mission.
1Opinion of the Court
Laughlin, J.:
The transfer tax appraiser decided that the legacy was snbj'ect to the transfer tax, and on his report the surrogate entered a formal order fixing the tax, the amount of which is not in dispute. The executor of the testatrix then apjiealed to the Surrogate’s Court, and the order was reversed upon the ground that the legacy was not taxable.
The will contains two bequests of money to the McAuley Water Street Mission. The sole question presented by the appeal is *870whether these bequests are exempt from taxation under section 221 of the Tax Law,* which, so far- as material to the…
2Cases cited2 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of HuntingtonNew York Court of Appeals · 1901
- In re PrallAppellate Division of the Supreme Court of the State of New York · 1903
3Cited by17 opinions
- In Re the Transfer Tax Upon the Estate of De PeysterNew York Court of Appeals · 1914
- In re the Appraisal under the Transfer Acts of the Property of MosesAppellate Division of the Supreme Court of the State of New York · 1910
- In re the Transfer Tax upon the Estate of RockefellerAppellate Division of the Supreme Court of the State of New York · 1917
- In re the Appraisal under the Transfer Tax Law of the Estate of LoebAppellate Division of the Supreme Court of the State of New York · 1915
- Padden v. ThatcherWashington Supreme Court · 1921
12 more not listed; retrieve them via the Exa API.