Legal Opinion
In Re Fosdick
New Jersey Superior Court Appellate Division
Decided November 21, 1927PublishedCited by 16 opinions
1Opinion of the Court
This is an appeal from the transfer inheritance tax assessed by the comptroller in respect of the estate of Wood Fosdick, a non-resident, who died April 6th, 1926. Eight years and more before his death he had executed and delivered four certain deeds of trust, together with the respective trust fund securities. These trust deeds each provided for the payment of the income to named beneficiaries during their respective lives, and at their death the corpus was to be paid to the donor, if living, or to his estate.
In assessing the tax under the so-called "ratio clause," as provided in section 12…
2Cases cited9 opinions
- 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 Transfer Tax Upon the Estate of SchmidlappNew York Court of Appeals · 1923
- In re the Transfer Tax upon the Estate of CarnegieAppellate Division of the Supreme Court of the State of New York · 1922
- In Re the Transfer Tax Upon the Estate of CarnegieNew York Court of Appeals · 1923
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Security First Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1933
- In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
- Squier v. MartinNew Jersey Superior Court Appellate Division · 1942
- Cochran v. McLaughlinSupreme Court of Connecticut · 1942
- Renwick v. MartinNew Jersey Superior Court Appellate Division · 1939
11 more not listed; retrieve them via the Exa API.