Legal Opinion
In re the Estate of Guiteras
New York Surrogate's Court
Decided October 15, 1920PublishedCited by 3 opinions
Application to annul an order fixing the transfer tax.
1Opinion of the Court
Foley, S.
The application to amend order dated September 26, 1918, fixing transfer tax is granted. Decedent left his entire residuary estate, approximately $260,000, to the town of Bristol, R. I., “ for the purpose of erecting a public schoolhouse to be called the Guiteras School Building, in memory of Elizabeth Wardivell Guiteras, my mother.” The state comptroller urges that the legatee is not “ an educational corporation ” within the provisions of section 221 of the Tax Law, and that the transfer is taxable. An examination of that statute, of the provisions of the Education Law and of other…
2Cases cited7 opinions
- 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 Transfer Tax Upon the Estate of MergentimeNew York Court of Appeals · 1909
- In re the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of MergentimeAppellate Division of the Supreme Court of the State of New York · 1908
- Osborne v. International Railway Co.New York Court of Appeals · 1919
- In re the Transfer Tax Appraisal of the Estate of SaundersNew York Surrogate's Court · 1912
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- In re the Estate of PackardAppellate Division of the Supreme Court of the State of New York · 1928
- In re the Estate of GuiterasNew York Surrogate's Court · 1924
- In re the Estate of HammargrenNew York Surrogate's Court · 1936