Legal Opinion

In re the Appraisal of the Estate of Hull

New York Surrogate's Court

Decided June 15, 1905Published

Appeal from the decree of an official transfer tax appraiser. Albert Ritchie, for Ida M. Hull, appellant. Frank M. Buck, for State'Comptroller, respondent.

1Opinion of the Court

Silkman, S.

An appeal is taken from the decree entered upon the report of the official transfer tax appraiser adjudg*47ing a tax upon the transfer in favor of Ida M. Hull, effected by the exercise of a power of appointment vested in Wager J. Hull by the will of his mother, Caroline C. Hull, who died in January, 1814.

The facts to be gathered from the record show that Richard M. Cooper, father of Caroline C. Hull, died a resident of the State of Hew Jersey, leaving a will under which she became entitled to an undivided interest in his estate, which consisted' of real property situated in Hew…

2Cases cited3 opinions

  1. Knox v. . JonesNew York Court of Appeals · 1872
  2. Butler v. GreenNew York Supreme Court · 1892
  3. In re the Appraisal of the Estate of MillsAppellate Division of the Supreme Court of the State of New York · 1903

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