Legal Opinion

In Re the Legacy and Inheritance Tax on the Estate of Thrall

New York Court of Appeals

Decided October 18, 1898PublishedCited by 5 opinions

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Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered May 14, 1898, modifying a decree of the Surrogate’s Court of Orange county fixing a transfer tax upon the estate of S. Maretta Thrall, deceased. By her will the decedent left a legacy to the city of Middle-town, which the decree exempted from the tax. The decree also exempted the sum of $3,500 allowed to the executors for the probable expenses of an action brought by them individually and in their representative capacity for a construction of the will. The Appellate Division reversed…

1Opinion of the CourtHaight, J.

S. Maretta Thrall was a resident of the city of Middletown and died, leaving a last will and testament, in which she bequeathed to the city the sum of $30,000 for the construction of a library building to be open to the public. The surrogate of the county, in his decree fixing the amount of the transfer tax that should be paid, held that this legacy was exempt. The Appellate Division reversed the decree in this particular, holding that the legacy was not exempt from the tax.

Prior to the revision of the tax laws of the state, of 1896, chapter 908, cities to which bequests had been made under…

2Cases cited1 opinion

In Re the Appraisal of the Property of HamiltonNew York Court of Appeals · 1896

3Cited by5 opinions

Pratt Institute v. . City of New YorkNew York Court of Appeals · 1905
In Re the Appraisal, Under the Transfer Tax Act, of the Estate of HuntingtonNew York Court of Appeals · 1901
Waldron v. PeopleSupreme Court of Colorado · 1928
In re the Estate of CrouseNew York Surrogate's Court · 1901
In Re the Appraisal, Under the Transfer Tax Act, of the Estate of HuntingtonNew York Court of Appeals · 1901