Matter of Estate of Ullmann
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court, in the first judicial department, made January 13, 1893; which reversed an order of the surrogate of the county of Hew York, assessing certain taxes under the Collateral Inheritance Tax Act upon the estate of Amelia G. Ullmann, deceased. The facts, so far as material, are stated in the opinion.
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Appeal from order of the General Term of the Supreme Court, in the first judicial department, made January 13, 1893; which reversed an order of the surrogate of the county of Hew York, assessing certain taxes under the Collateral Inheritance Tax Act upon the estate of Amelia G. Ullmann, deceased. The facts, so far as material, are stated in the opinion. The statute gives the surrogate the power to construe a will, whether of real or personal estate, in proceedings to fix the collateral inheritance tax, if it is necessary. (In re Verplanck, 91 N. Y. 439; Purely v. Hayt, 92 id. 446; Riggs v.…
1Opinion of the CourtO’Brien, J.
The order of the General Term, from which this appeal was taken, reversed a decree of the surrogate of the county of hTew York, assessing and imposing a tax upon certain heirs at law of Amelia G. TJllmann, who died in the year 1890, leaving a will, which was admitted to probate. This tax was imposed by the surrogate under the authority of chapter 483 of the Laws of 1885, amended by chapter 713 of the Laws of 1887, commonly known as the Collateral Inheritance Tax Law. The deceased, by her will, gave the use and income of all her property to her husband, Daniel Ullmann, for and during his life…
2Cases cited3 opinions
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- In Re the Judicial Settlement of the Accounts of the ExecutorsNew York Court of Appeals · 1883
- Matter of Estate of WolfeNew York Court of Appeals · 1893
3Cited by21 opinions
- Trustees of Amherst College v. RitchNew York Court of Appeals · 1897
- Rutherford v. LloydCalifornia Court of Appeal · 1930
- In re the Estate of BurgerNew York Surrogate's Court · 1924
- In re the Estate of LordNew York Surrogate's Court · 1935
- State v. PorterWisconsin Supreme Court · 1922
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