In Re the Estate of Burnham
New York Court of Appeals
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the second judicial department, entered April 15, 1921, which unanimously affirmed an order of the Westchester County Surrogate’s Court exempting from transfer tax certain legacies to the towns of Sharon and Bridgewater in the state of Connecticut for the benefit and relief of the poor or for the erection, equipment and maintenance of a public library or for public school purposes.
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Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the second judicial department, entered April 15, 1921, which unanimously affirmed an order of the Westchester County Surrogate’s Court exempting from transfer tax certain legacies to the towns of Sharon and Bridgewater in the state of Connecticut for the benefit and relief of the poor or for the erection, equipment and maintenance of a public library or for public school purposes. The surrogate held the gifts to be exempt finder section 221 of the Transfer Tax Law.
1Opinion of the Court
Order affirmed, with costs; no opinion.
Concur: His cock, Ch. J., Hogan, Cabdozo, Pound, McLaughlin, Crane and Andrews, JJ.
2Cited by3 opinions
- Corp. of the Chamber of Commerce v. BennettNew York Supreme Court · 1932
- In re the Estate of LeonardNew York Surrogate's Court · 1950
- In re the Estate of McNallyNew York Surrogate's Court · 1968