Legal Opinion

In re the Appraisal of the Estate of Robinson

New York Surrogate's Court

Decided April 15, 1913PublishedCited by 6 opinions

Appeal from an order fixing and assessing the transfer tax.

1Opinion of the Court

Sawyer, S.

This is an appeal by the executor of and the trustees under the last will and testament of Mary S. Robinson, deceased, from an order of the surrogate of Westchester county, fixing and assessing the transfer tax upon the transfer of the testatrix’s residuary estate.

The testatrix died in October, 1909, leaving a last will and testament, and by the 9th and 10th paragraphs of said will she devised and bequeathed her entire residuary estate.

“ Ninth. I direct my said executor to pay over the rest, residue and remainder of my estate to the said Burton C. Meighan and Erank B. Upham, in…

2Cases cited5 opinions

  1. McCluskey v. . CromwellNew York Court of Appeals · 1854
  2. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of HuntingtonNew York Court of Appeals · 1901
  3. 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
  4. In Re the Appraisal Under the Transfer Tax Act of the Estate of GravesNew York Court of Appeals · 1902
  5. In re the Appraisement Under the Transfer Tax Act of the Property of DalyNew York Surrogate's Court · 1913

3Cited by6 opinions

  1. In re the Estate of HuntNew York Surrogate's Court · 1916
  2. In re Robinson's EstateAppellate Division of the Supreme Court of the State of New York · 1914
  3. In re Saunders' EstateNew York Surrogate's Court · 1914
  4. In re the Appraisal of the Estate of RobinsonAppellate Division of the Supreme Court of the State of New York · 1914
  5. In re the Appraisement & Determination of Tax Under Tax Law & Acts in Relation to Taxable Transfers of Property of the Property of SaundersNew York Surrogate's Court · 1914

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