Legal Opinion
In re Rogers' Estate
New York Surrogate's Court
Decided October 15, 1914PublishedCited by 4 opinions
Proceeding to appraise for taxation the estate of Frank W: Rogers, decéásed. From a decree entered upom fine, report of the transfer tax appraiser, the decedent’s widow appeals.
1Opinion of the Court
NICOLL, S.
The will of the decedent disposes of his entire estate fpr the, benefit of his wife and children, by a provision which is worded as follows,.' .
“I give,' devise and bequeath all my property, both real and personal, including all proceeds of life insurance policies, to my beloved .wife, Mary B. Rogers, for her support, 'maintenance and use and that of my children; and at the'death-óf toy said'wife Í give, devise and bequeath'what remains to my said children, their heirs and assigns forever.” -
*463In the appraisal of the estate under the Transfer Tax Law (Consol. Laws, c. 60, §§ 220-245)…
2Cases cited8 opinions
- Terry v. . WigginsNew York Court of Appeals · 1872
- Smith v. . Van OstrandNew York Court of Appeals · 1876
- Leggett v. . FirthNew York Court of Appeals · 1892
- Seaward v. . DavisNew York Court of Appeals · 1910
- In Re the Appeal From the Assessment of Taxes Upon the Legatees, Under the Will of CagerNew York Court of Appeals · 1888
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- People v. FreeseIllinois Supreme Court · 1915
- In re the Estate of SonnenburgNew York Surrogate's Court · 1928
- State v. RobbMontana Supreme Court · 1957
- State v. RobbMontana Supreme Court · 1957