Legal Opinion
In re the Estate of Carey
New York Surrogate's Court
Decided January 15, 1921PublishedCited by 2 opinions
Application to vacate order appointing an appraiser.
1Opinion of the Court
Foley, S.
Application is made to vacate the order appointing the appraiser on the ground that the estate is not subject to a further transfer tax. The application is denied.
At the time of her death, May 3, 1913, the decedent had a reversionary interest in one-half of the estate of her father, Michael Duff. This reversion then passed to her brother, John Duff, as her heir at law and residuary devisee, and upon his death this interest became vested in possession. Matter of Duff, 114 Misc. Rep. 309; Duff v. Rodenkirchen, 110 id. 575, 583; affd., 193 App. Div. 898. The latter decision is…
2Cases cited6 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of NaylorNew York Court of Appeals · 1907
- Duff v. FoxAppellate Division of the Supreme Court of the State of New York · 1920
- In re the Estate of DuffNew York Surrogate's Court · 1921
- In re the Transfer Tax upon the Estate of ElyAppellate Division of the Supreme Court of the State of New York · 1913
- In re the Transfer Tax upon the Estate of GoldenbergAppellate Division of the Supreme Court of the State of New York · 1919
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3Cited by2 opinions
- In re the Estate of VanderbiltNew York Surrogate's Court · 1937
- In re the Estate of HornblowerNew York Surrogate's Court · 1943