In re the Transfer Tax of the Estate of Kennedy
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtUntermyer, J.
The State Tax Commission appeals from an order of the surrogate denying its appeal from a pro forma order assessing the tax on transfers under the last will and testament of Emma B. Kennedy and exempting from taxation a bequest of $15,000 to the respondent “Alumnae Association of the School of Nursing of the Presbyterian Hospital in the City of New York.” The alumnae association was incorporated in 1899 by chapter 71 of the Laws of 1899, and, as its name imports, consists of graduate nurses of the Presbyterian Hospital. It had a membership, when first organized, of one hundred and nineteen.…
2Cases cited28 opinions
- In Re the Probate of the Will of MacDowellNew York Court of Appeals · 1916
- In Re the Probate of the Will ShattuckNew York Court of Appeals · 1908
- Butterworth v. . KeelerNew York Court of Appeals · 1916
- Old South Society v. CrockerMassachusetts Supreme Judicial Court · 1875
- Carpenter v. CookCalifornia Supreme Court · 1900
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3Cited by17 opinions
- In re the Liability for Unemployment Insurance Contributions, under Article 18 of the Labor Law, of Mohawk Mills Ass'nAppellate Division of the Supreme Court of the State of New York · 1940
- American-Russian Aid Ass'n v. City of Glen CoveNew York Supreme Court · 1964
- In re the Judicial Settlement of the Account of Proceedings of the Fifth Avenue BankAppellate Division of the Supreme Court of the State of New York · 1934
- Murphy v. Concordia Publishing HouseSupreme Court of Missouri · 1941
- People ex rel. Cornell University v. ThorneNew York Supreme Court · 1945
12 more not listed; retrieve them via the Exa API.