Legal Opinion

In re the Appraisal of the Estate of Ripley

Appellate Division of the Supreme Court of the State of New York

Decided November 22, 1907PublishedCited by 18 opinions

Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of Nassau, entered in said Surrogate’s Court on the 24th day of June, 1907.

1Opinion of the Court

Woodward, J.:

This is an- appeal by the Comptroller of the State of New York from an order of the surrogate of Nassau county affirming on appeal to him a prior order, which approved the report of appraisal upon the property, passing under the will of Sidney Dillon Ripley, decedent. Sidney Dillon, the grandfather of the decedent, died in 1892, leaving a will by which he created a trust for the benefit of his daughters and his grandson, Sidney Dillon Ripley. The income from the trust property was directed to be paid to his daughters and grandsons during their respective lives; “ on the- death of…

2Cases cited2 opinions

  1. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
  2. In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902

3Cited by18 opinions

  1. In re the Estate of MatthiessenNew York Surrogate's Court · 1940
  2. In re the Transfer Tax upon the Estate of HoffmanAppellate Division of the Supreme Court of the State of New York · 1914
  3. In re the Transfer Tax Upon the Estate of ChaunceyNew York Surrogate's Court · 1918
  4. In re the Appraisal of the Property of SmithAppellate Division of the Supreme Court of the State of New York · 1912
  5. In re the Estate of VanderbiltNew York Surrogate's Court · 1937

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