In re Chardavoyne
New York Surrogate's Court
Susan M. Journeay and Joseph B. Lockwood, the administrators of the estate of George M. Chardavoyne, deceased, filed a petition, setting forth that, pursuant to a decree judicially settling their account, they had caused the property of the estate to be appraised at its fair market value, and made distribution among the persons entitled thereto, retaining, however, in their hands, sufficient funds to pay the tax imposed by L. 1885, ch. 483, in case it should be determined…
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Susan M. Journeay and Joseph B. Lockwood, the administrators of the estate of George M. Chardavoyne, deceased, filed a petition, setting forth that, pursuant to a decree judicially settling their account, they had caused the property of the estate to be appraised at its fair market value, and made distribution among the persons entitled thereto, retaining, however, in their hands, sufficient funds to pay the tax imposed by L. 1885, ch. 483, in case it should be determined that such tax was due and payable; and praying that the court determine whether or not that act had any application to…
1Opinion of the Court
The Surrogate.
At the times of their respective deaths these decedents were residents of the city of New York. The former died intestate on June 13th, 1885, leaving as his surviving next of kin two sisters and several nephews and nieces. The latter left a will, admitted to probate on July 30th, 1885, wfiereby legacies are bequeathed to divers beneficiaries, including certain persons strangers to his blood. I am now to determine whether any portion of either of these estates is liable to taxation under the act of the legislature of 1885, entitled “An act to tax gifts, legacies and collateral…
2Cases cited6 opinions
- Rice v. RuddimanMichigan Supreme Court · 1862
- Matthews v. ZaneSupreme Court of the United States · 1822
- The AnnU.S. Circuit Court for the District of Massachusetts · 1812
- Board of Supervisors v. KeadyIllinois Supreme Court · 1864
- Wheeler v. ChubbuckIllinois Supreme Court · 1855
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