Legal Opinion
In re the Appraisal for Taxation, under the Taxable Transfer Law for the Estate of Babcock
New York Surrogate's Court
Decided March 15, 1902PublishedCited by 4 opinions
Appeal by William E. Brown, individually and as executor of the last will and testament of Amelia N. Babcock, deceased, from the assessment made and filed herein, and also from the order and decree of the surrogate of the county of Delaware, confirming the appraisement and fixing a transfer tax upon the property bequeathed and devised by the testatrix contingently to strangers or collateral relatives of the husband of the deceased.
1Opinion of the Court
GeaNT, S.
— The testatrix by her will, after making certain specific bequests, makes the following bequest:
“ TMrá. I give, devise and bequeath to my brother, William E. Brown, the use during his life of all the personal property of which I may die seized, and if the use thereof is not sufficient to suitably clothe, care for and maintain him then he is to have- and use as much of the principal thereof as is necessary.
“ Fourth. After the .decease of my brother, W. E.- Brown, if ■there remains unused by him any of the personal property, I give, devise and' bequeath the same as follows: ”
Then…
2Cases cited2 opinions
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Appeal From the Assessment of Taxes Upon the Legatees, Under the Will of CagerNew York Court of Appeals · 1888
3Cited by4 opinions
- In re the Appraisal of the Estate of GranfieldNew York Surrogate's Court · 1913
- In re Rogers' EstateNew York Surrogate's Court · 1914
- In re the Estate of SonnenburgNew York Surrogate's Court · 1928
- In re the Estate of PostNew York Surrogate's Court · 1916