In re the Estate of Vanderbilt
New York Surrogate's Court
Application for the assessment of taxes under the collateral inheritance tax act upon certain cash legacies given by the will of William H. Vanderbilt, deceased. The facts appear in the opinion of the Surrogate.
1Opinion of the Court
The Surrogate.
This is a proceeding brought by the district attorney to have the tax assessed and fixed upon certain cash legacies given to various charitable institutions by the will of William H. Vanderbilt, deceased.
The said decedent also left legacies to certain individuals upon which the tax was assessed and fixed by an order of the Surrogate entered in June, 1888, con*321firming the report of the appraiser, filed in December, 1887. No notice of the appraisement was ever given to the comptroller or district attorney, or to the institutions now sought to be subjected to the tax. It is clear…
2Cases cited5 opinions
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- Catlin v. . Trustees of Trinity CollegeNew York Court of Appeals · 1889
- Young Men's Christian Ass'n v. Mayor of New YorkNew York Court of Appeals · 1889
- In re Prout's EstateNew York Surrogate's Court · 1888
- Catlin v. Domestic & Foreign Missionary Society of Protestant Episcopal Church in the United States of AmericaNew York Court of Appeals · 1889
3Cited by4 opinions
- Bugbee v. Van CleveNew Jersey Superior Court Appellate Division · 1926
- Bugbee v. Van CleveNew Jersey Superior Court Appellate Division · 1926
- In re Estate of Gordon, Superior Court of California, County of San Francisco1904
- In re the Estate of CrerarNew York Surrogate's Court · 1900