In re the Transfer Tax Upon the Trust Estate Created by Hoyt
New York Surrogate's Court
Application by United States Trust Company as trustee of a trust deed, for an order declaring that the trust fund is exempt from taxation under the provisions of the" Transfer Tax Law.
1Opinion of the Court
Fowler, S.
This is an application by the United States Trust Company of New York, as trustee of a trust deed executed by Rhoda E. Hoyt on the 80th day of November, 1901, for an order declaring that the trust fund is exempt from taxation under the provisions of the Transfer Tax Law.
The deed provided that the property thereby transferred by *406the grantor, Rhoda E. Hoyt, should be held in trust, the income to be applied to the use of her son, Reuben M. Hoyt, during his life, and upon his death the principal of the trust fund to be divided among his issue per stirpes, but in the event of his death…
2Cases cited6 opinions
- In Re the Judicial Settlement of the Accounts of BolinNew York Court of Appeals · 1892
- In Re the Transfer Tax Upon Certain Trusts Made by BostwickNew York Court of Appeals · 1899
- In re the Appraisal under the Transfer Tax Act of the Estate of MasuryAppellate Division of the Supreme Court of the State of New York · 1898
- In re the Accounting of TodNew York Surrogate's Court · 1914
- In re Ely's EstateNew York Surrogate's Court · 1912
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In re the Transfer Tax upon the Estate of CochraneNew York Surrogate's Court · 1921
- Downes v. Safe Deposit & Trust Co.Court of Appeals of Maryland · 1932
- United States v. PeelleDistrict Court, E.D. New York · 1958
- Hesslein v. HoeyDistrict Court, S.D. New York · 1937
- Moore v. CommissionerUnited States Board of Tax Appeals · 1939