In re the Appraisal under Transfer Tax Acts of Property of Chapman
Appellate Division of the Supreme Court of the State of New York
Appeal by Charles H. Gaus, Comptroller'of the State of New-York, from an order of the Surrogate’s Court of the county of Kings, entered in said Surrogate’s Court on the. 23d- day. of February, 1909, reversing an order entered in said Surrogate’s Court on the 6th day of October, 1908, fixing a transfer tax herein.
1Opinion of the Court
Burr, J.:
■ John Davol died in 1878, leaving a .last will and testament dated November 21, 1874.’ There was then no statute in force which .imposed an inheritance or transfer tax. Subsequent' legislation could not authorize a tax upon the transfer of property effected solely by means of his will. (Matter of Pell, 171 N. Y. 48.) By his will he gave to trustees an undivided ’share of his estate: in trust for the benefit of' his daughter, Maria B. Chapman,. to apply to her use the interest and income thereof during her life. -He further' provided that at the death of his said daughter the…
2Cases cited4 opinions
- Moore v. LittelNew York Court of Appeals · 1869
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- In re the Transfer Tax upon the Trust Created by the Will of HaggertyAppellate Division of the Supreme Court of the State of New York · 1908
3Cited by19 opinions
- Gray v. Union Trust Co.California Supreme Court · 1915
- In Re Estate of MurphyCalifornia Supreme Court · 1920
- Crackanthorpe v. SicklesAppellate Division of the Supreme Court of the State of New York · 1918
- In re the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1945
- State v. BrooksSupreme Court of Minnesota · 1930
14 more not listed; retrieve them via the Exa API.