In re the Collateral Inheritance Tax on the Estate of Platt
New York Surrogate's Court
Henry W. Bibby, one of the executors, etc., of the deceased, presents a petition, in which it appears that the testatrix died on the 20th day of February, 1889; that by her will she bequeathed the use of the residuum of her estate to her niece, Augusta Bibby, during her life, and upon her death, leaving her daughter, Mary Bibby, surviving, then the like use for life to said Mary, and at her death the fund was bequeathed to others; that the executors rendered their account…
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Henry W. Bibby, one of the executors, etc., of the deceased, presents a petition, in which it appears that the testatrix died on the 20th day of February, 1889; that by her will she bequeathed the use of the residuum of her estate to her niece, Augusta Bibby, during her life, and upon her death, leaving her daughter, Mary Bibby, surviving, then the like use for life to said Mary, and at her death the fund was bequeathed to others; that the executors rendered their account and a decree was entered on the 6th day of February, 1891, fixing such residuum at $31,261.91 ; that the executors were…
1Opinion of the Court
Ooeein, S'.
By section 15! of the Act of 1887 it is provided that the Surrogate’s Court of the proper county shall have juris" diction to' hear and determine all questions in relation to- the tax arising under the provisions of that act. Here, such a question having arisen, it is proper for this court to determine it, the County Treasurer having no judicial power on the subject. His duty is doubtless to demand the penalty of ten per cent, in this case, and it is a fair question as to- whether or not the liability exists. It might be that facts could be shown which, under the provisions of…
2Cited by2 opinions
- In re the Estate of EisenbergNew York Surrogate's Court · 1944
- In re the Estate of BruckNew York Surrogate's Court · 1957