Legal Opinion

In Re the Transfer Tax Upon the Estate of Wendel

New York Court of Appeals

Decided May 28, 1918PublishedCited by 10 opinions

Appeal from, an order of the Appellate Division of the Supreme Court in the second judicial department, entered January 16, 1918, which modified an order of the Westchester County Surrogate’s Court assessing a transfer tax upon the estate of John G. Wendel, deceased. •The appraiser appointed pursuant to the petition therefor in the Matter of the Transfer Tax upon the Estate of John G. Wendel, Deceased, omitted from his report of property subject to a transfer tax certain…

Read the full summary

Appeal from, an order of the Appellate Division of the Supreme Court in the second judicial department, entered January 16, 1918, which modified an order of the Westchester County Surrogate’s Court assessing a transfer tax upon the estate of John G. Wendel, deceased. •The appraiser appointed pursuant to the petition therefor in the Matter of the Transfer Tax upon the Estate of John G. Wendel, Deceased, omitted from his report of property subject to a transfer tax certain real property described in the will of John D. Wendel, deceased, of .which said John G. Wendel had a power of appointment.…

1Opinion of the CourtChase, J.

John D. Wendel died in 1876 leaving his son John G. Wendel and six daughters, all of whom were living on January 23, 1911. John D. Wendel left a will which was duly probated. The only part thereof affecting the question now before' us is the twenty-first paragraph thereof which is as follows:

“ Twenty-first. To my son John G. Wendel I devise the Southerly half of the block of ground lying between Broadway and Seventh Avenue and 38th and 39th streets, that is to say, eighteen lots of land known by the Ward Map numbers of the City as * * * To have and to hold the said eighteen lots of land for…

2Cases cited10 opinions

  1. Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
  2. Chanler v. KelseySupreme Court of the United States · 1907
  3. Orr v. GilmanSupreme Court of the United States · 1902
  4. People Ex Rel. Hatch v. . ReardonNew York Court of Appeals · 1906
  5. In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901

5 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Schneider v. LaffoonOhio Supreme Court · 1965
  2. In Re the Transfer Tax Upon the Estate of WatsonNew York Court of Appeals · 1919
  3. Blodgett v. Union & New Haven Trust Co.Supreme Court of Connecticut · 1930
  4. In re the Estate of VanderbiltNew York Surrogate's Court · 1937
  5. In re the Transfer Tax upon the Estate of WatsonAppellate Division of the Supreme Court of the State of New York · 1919

5 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API