In re Spaulding's Estate
Appellate Division of the Supreme Court of the State of New York
Appeal from surrogate’s court, Erie county. In the matter of the estate of Elbridge G-. Spaulding, deceased. From an order modifying an order confirming the report of the appraiser appointed under the taxable transfer act to fix the value of deceased’s property subject to the transfer tax (50 N. Y. Supp. 398), the state comptroller and the treasurer of Erie county appeal.
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Appeal from surrogate’s court, Erie county. In the matter of the estate of Elbridge G-. Spaulding, deceased. From an order modifying an order confirming the report of the appraiser appointed under the taxable transfer act to fix the value of deceased’s property subject to the transfer tax (50 N. Y. Supp. 398), the state comptroller and the treasurer of Erie county appeal. On the 5th day of May, 1897, Elbridge Q. Spaulding died in the city of Buffalo, N. Y., leaving property, mostly personal, of the value of about $3,000,000. By a last will and testament he devised his entire estate, with the…
1Opinion of the CourtMcLENNAN, J.
The sole question presented by this appeal is, were the gifts made by the decedent to his three children, aggregating §1,500,000, made "in contemplation of death,” within the meaning of the statute?
Chapter 399 of the Laws of 1892, which was in force when the first gift in question was made, provides:
“Section 1. Taxable Transfers. A tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of five hundred, dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law from taxation…
2Cases cited14 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Ridden v. . ThrallNew York Court of Appeals · 1891
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- Grymes v. . HoneNew York Court of Appeals · 1872
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Shwab v. DoyleCourt of Appeals for the Sixth Circuit · 1920
- In re Patterson's EstateNew York Surrogate's Court · 1910
- In re Bullard's EstateAppellate Division of the Supreme Court of the State of New York · 1902
- In re Demer's EstateNew York Surrogate's Court · 1903
- In re the Appraisal of the Transfer Tax on the Estate of DemersNew York Surrogate's Court · 1903
1 more not listed; retrieve them via the Exa API.