In Re the Appraisal, Under the Legacy & Inheritance Tax Act, of the Property of James
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the first judicial department, made the first Monday of March, 1894, which reversed an order of the surrogate of the county of Mew York, affirming an appraisal of the assets of the property of Frank Linsly James, deceased, under the Legacy and Inheritance Tax Act (Chap. 713, Laws of 1887), and granted a new hearing. The facts, so far as material, are stated in the opinion.
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Appeal from order of the General Term of the Supreme Court in the first judicial department, made the first Monday of March, 1894, which reversed an order of the surrogate of the county of Mew York, affirming an appraisal of the assets of the property of Frank Linsly James, deceased, under the Legacy and Inheritance Tax Act (Chap. 713, Laws of 1887), and granted a new hearing. The facts, so far as material, are stated in the opinion. The property in this state is subject to the tax, although the legatees are aliens, and the legacies or some part thereof were paid abroad. (Chap. 713, Laws of…
1Opinion of the CourtGray, J.
At the time of his death in Africa, in April, 1890, the testator was a citizen of the Kingdom of Great Britain and was there domiciled. By his last will, which he had made at the place of his domicile, he disposed of a very large estate. He left property in Great Britain, which was valued at $477,630, and property in this country, which was valued at $2,303,472.53. He gave legacies to collateral relatives and to charities which, in the aggregate, amounted to $236,810. The residue of his estate was given to his executors, upon trusts for the benefit of his two brothers. The charitable bequests…
2Cases cited3 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- Matter of Estate of RomaineNew York Court of Appeals · 1891
3Cited by36 opinions
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- Lockwood v. United States Steel Corp.New York Court of Appeals · 1913
- Kennedy v. HodgesMassachusetts Supreme Judicial Court · 1913
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CooleyNew York Court of Appeals · 1906
- In re the Transfer tax upon the Estate of BarbourAppellate Division of the Supreme Court of the State of New York · 1918
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