In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by Harbeck
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered August 8, 1899, affirming an order of the Surrogate’s Court of Hew York county sustaining an appeal taken by the comptroller of the city of Hew York from an order declaring that a trust fund was not subject to an inheritance tax.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered August 8, 1899, affirming an order of the Surrogate’s Court of Hew York county sustaining an appeal taken by the comptroller of the city of Hew York from an order declaring that a trust fund was not subject to an inheritance tax. John H. Harbeck died February 2nd, 1878, leaving a last will and testament bearing date February 19th, 1877, which was duly proved in the Surrogate’s Court of the county of Hew York, February 19th, 1878.' Only the fourth paragraph of the will is involved in…
1Opinion of the Court
Parker, Ch. J.
Several years before the appearance on the statute books of this state of a Taxable Transfer Law, John H. Harbeck died, leaving a last will and testament, by which he béqueathed the sum of three hundred thousand dollars in trust, the income thereof to be paid to his wife during her life, and after her death the principal to such persons and in such proportions as she should appoint by her last will and testament; and in the event of her failure to exercise the power of appointment, it should go according to the Statute of Descents. The appointor exercised the power thus vested…
2Cases cited8 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- In Re the Estate of MillerNew York Court of Appeals · 1888
- In Re the Estate of StewartNew York Court of Appeals · 1892
- Genet v. . HuntNew York Court of Appeals · 1889
3 more not listed; retrieve them via the Exa API.
3Cited by71 opinions
- United States v. FieldSupreme Court of the United States · 1921
- United States v. FieldSupreme Court of the United States · 1921
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- Whitney v. State Tax Comm'n of NYSupreme Court of the United States · 1940
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
66 more not listed; retrieve them via the Exa API.