Legal Opinion
In re the Estate of Isham
New York Surrogate's Court
Decided January 13, 1939PublishedCited by 3 opinions
1Opinion of the Court
Foley, S.
This is a motion by the trustee to vacate the order fixing the transfer tax entered herein on June 9, 1921, so as to exclude from taxation that portion of the decedent’s residuary estate consisting of intangible personal property. The decedent died a resident of the State of Vermont on June 9, 1919, leaving real property and tangible personal property in this jurisdiction. His will was duly admitted to probate in this court. The third paragraph of the will directed the residuary estate to be held in trust for the benefit of the decedent’s wife for life and thereafter for the benefit…
2Cases cited5 opinions
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Blackstone v. MillerSupreme Court of the United States · 1903
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- People Ex Rel. International Salt Co. v. GravesNew York Court of Appeals · 1935
- People Ex Rel. Bankers Trust Co. v. GravesNew York Court of Appeals · 1936
3Cited by3 opinions
- In re the Accounting of President of the Manhattan Co.New York Surrogate's Court · 1943
- In re the Estate of SchroederNew York Surrogate's Court · 1950
- Polanco v. United StatesDistrict Court, S.D. New York · 2020