Chanler v. Kelsey
Supreme Court of the United States
ERROR TO THE SURROGATE’S COURT OF THE COUNTY' OP NEW YORK AND STATE OF NEW YORK. This is a writ of error to the Surrogate’s Court of the county of New York, State of New York, but its real purpose is to review a decision of the Court of Appeals of the State sustaining an order of the Surrogate’s Court, which imposed a transfer-tax upon certain estates arising under appointment by Laura Astor Delano, deceased. 176 N. Y. 486. Laura Astor Delano was the daughter of William B.…
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ERROR TO THE SURROGATE’S COURT OF THE COUNTY' OP NEW YORK AND STATE OF NEW YORK. This is a writ of error to the Surrogate’s Court of the county of New York, State of New York, but its real purpose is to review a decision of the Court of Appeals of the State sustaining an order of the Surrogate’s Court, which imposed a transfer-tax upon certain estates arising under appointment by Laura Astor Delano, deceased. 176 N. Y. 486. Laura Astor Delano was the daughter of William B. Astor. Upon the occasion of her marriage in 1844 to Frank H. Delano, Mr. Astor executed a deed in the nature of a…
1Opinion of the CourtJustice Day
The tax in controversy was imposed under an amendment of the general transfer-tax law of the State of New York, chapter 284, Laws of 1897, which provides as follows:.
“Whenever any person or corporation shall exercise the power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment when made shall be deemed. & transfer, taxable under the provisions of this act, in the- same manner as though the property to which sueh appointment relates belonged absolutely to the donee of such power and had been'bequeathed or devised by…
2Cases cited5 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- Orr v. GilmanSupreme Court of the United States · 1902
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of DelanoNew York Court of Appeals · 1903
3Cited by117 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Curry v. McCanlessSupreme Court of the United States · 1939
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
- Coolidge v. LongSupreme Court of the United States · 1931
- United States v. FieldSupreme Court of the United States · 1921
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