In Re the Transfer Tax Upon the Estate of Hoffman
New York Court of Appeals
Appeal from so much of an order of the General Term of the Supreme Court in the first judicial dejiartment, made March 16, 1894, as reversed'a decree of the Surrogate’s Court of the county of Hew York, fixing the tax, under the Transfer Tax Act of 1892, upon the estate of Ella S. Hoffman, deceased.
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Appeal from so much of an order of the General Term of the Supreme Court in the first judicial dejiartment, made March 16, 1894, as reversed'a decree of the Surrogate’s Court of the county of Hew York, fixing the tax, under the Transfer Tax Act of 1892, upon the estate of Ella S. Hoffman, deceased. This appeal only involves a fund of $50,000 given by Ella S. Hoffman in trust to her executors and trustees to hold invested during the lives of her mother, Lucinda E. Stark-weather, and her daughter, Ella A. Sandford, the income to he paid to" the mother for life, and after her death to the…
1Opinion of the CourtFinch, J.
In construing the Inheritance Tax Law as it stood prior to the act of 1892, we had occasion to decide that it imposed a tax upon the right of succession to the property of the testator or. intestate which vested in the successors severally and in their respective shares or proportions, and not upon the property or estate of the decedent. The shares received, in the hands of the recipients, were the measures of the right which was subjected to assessment, and the imposed tax could be enforced personally against the successor charged.
One effect of this construction manifested itself when a…
2Cases cited3 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
- In Re the Estate of RooseveltNew York Court of Appeals · 1894
3Cited by81 opinions
- United States v. PerkinsSupreme Court of the United States · 1896
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- Gelsthorpe v. FurnellMontana Supreme Court · 1897
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