In re the Estate of Canda
New York Surrogate's Court
Appeal from an order assessing the transfer tax.
1Opinion of the Court
Foley, S.
The executors appeal on several grounds from the order assessing the transfer tax. The first ground is that the appraiser has included as taxable property the transfers effected by the exercise of powers of appointment of parts of two trust estates. These powers were created by the wills of the father and grandfather of decedent, who were residents of Massachusetts. The decedent, who died April 18, 1919, was a resident of New York. The trust property is located in Massachusetts. The trustees are residents of that state, and the will of decedent was proved in Massachusetts. It is…
2Cases cited20 opinions
- Chanler v. KelseySupreme Court of the United States · 1907
- Orr v. GilmanSupreme Court of the United States · 1902
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- Walker v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1915
- Farmers' Loan Trust Co. v. . KipNew York Court of Appeals · 1908
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3Cited by7 opinions
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- In re the Transfer Tax on the Estate of CandaAppellate Division of the Supreme Court of the State of New York · 1921
- In re the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1945
- In re the Estate of CummingsNew York Surrogate's Court · 1921
- In re the Appraisal of the Estate of ColeAppellate Division of the Supreme Court of the State of New York · 1922
2 more not listed; retrieve them via the Exa API.