In re the Transfer Tax On the Estate of Early
New York Surrogate's Court
Application to exempt from a transfer tax the property of which decedent died seized and possessed.
1Opinion of the Court
Foley, S.
This is an application to exempt from a transfer tax the property of which the decedent died seized and possessed.
In this particular case the important question to be decided is whether all or any part of the profits of $125,000 alleged to have been realized on the investment of trust funds in real estate purchased in her own name by the trustee belong to her legal representatives or are the property of the beneficiaries of the trust. The trust moneys diverted amounted originally to about $80,000. It is the query propounded, but not decided, by the Court of Appeals in Holmes v.…
2Cases cited19 opinions
- Manice v. . ManiceNew York Court of Appeals · 1871
- Holmes v. . GilmanNew York Court of Appeals · 1893
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- Ferris v. . Van VechtenNew York Court of Appeals · 1878
- Matter of Union Trust Co. (Hoffman Estate)New York Court of Appeals · 1916
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3Cited by4 opinions
- In re the Estate of HarbeckNew York Surrogate's Court · 1931
- In re the Estate of GrubeNew York Surrogate's Court · 1936
- In re the Estate of MorrellNew York Surrogate's Court · 1935
- In re the Estate of GerkenNew York Surrogate's Court · 1931