In Re the Transfer Tax Upon the Estate of Slosson
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered April 9, 1915, which affirmed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Josephine Slosson, deceased. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered April 9, 1915, which affirmed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Josephine Slosson, deceased. The facts, so far as material, are stated in the opinion. The portion of the Naylor trust property received by the Slosson children passed to them under the Naylor will and constituted, therefore, a transfer taking effect at the date of Naylor’s death, which, being prior to the enactment of the Transfer Tax Law, was not subject to tax…
1Opinion of the CourtCollin, J.
The will of Peter Naylor, which was probated before there was any statute in force which imposed an inheritance or transfer tax, created a trust estate for the benefit of Josephine Slosson and gave her the power to dispose of it by her will. It provided further that in default of such last will and testament of Josephine the trustees should pay the trust estate to those who would receive it had Josephine died intestate and its owner. The will of Josephine disposed of about two-thirds of it in equal shares to her children, who would have so taken it under the will of Naylor in default of the…
2Cases cited2 opinions
- 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 RipleyNew York Court of Appeals · 1908
3Cited by17 opinions
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- In Re the Transfer Tax Upon the Estate of KingNew York Court of Appeals · 1916
- In re the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1945
- In re the Estate of TaylorNew York Surrogate's Court · 1923
- Hancy v. CommissionerUnited States Board of Tax Appeals · 1929
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