In re Livingston
Appellate Division of the Supreme Court of the State of New York
Appeal by John Henry Livingston, as executor, etc., of Eugene A. Livingston, deceased, from an order 'of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 8th day of January, 1896, affirming an order entered in said court on the 19th day of November, 1895, assessing a tax upon the estate under the Taxable Transfer Law.
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Appeal by John Henry Livingston, as executor, etc., of Eugene A. Livingston, deceased, from an order 'of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 8th day of January, 1896, affirming an order entered in said court on the 19th day of November, 1895, assessing a tax upon the estate under the Taxable Transfer Law. The testator, a resident of this State, left a will, by the third clause of which he gives and devises all the rest and residue of his property, both real and personal, remaining after the payment of certain legacies contained in prior…
1Opinion of the Court
Barrett, J.:
The learned surrogate, in declining to reduce the personal estate as demanded by the appellant, acted upon the principle that the mortgage debt was, under the Revised Statutes, properly payable by the heir or devisee. (R. S. pt. 2, chap. 1, tit. 5, § 4.) The appellant insists that the statute is inapplicable to cases where the same persons take the realty and personalty as a blended fund. The contrary seems to us to be the correct view. Indeed, we think the statute is doubly applicable to such a case. Eyen the common-law rule would scarcely, under such circumstances, affect the…
2Cases cited1 opinion
- In Re the Appraisal, Under the Legacy & Inheritance Tax Act, of the Property of JamesNew York Court of Appeals · 1894
3Cited by13 opinions
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- Cochran's Ex'or and Trustee v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1931
- In re the Estate of De StuersNew York Surrogate's Court · 1950
- In re Appraisal under the Transfer Tax Acts Property of OffermanAppellate Division of the Supreme Court of the State of New York · 1898
- In re the Transfer Tax Upon the Estate of MaresiAppellate Division of the Supreme Court of the State of New York · 1902
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