Legal Opinion
In re the Estate of Abbe
New York Surrogate's Court
Decided August 6, 1929Published
1Opinion of the Court
O’Brien, S.
The executors appeal from the report of the transfer tax appraiser and the order entered thereon on the ground that the order is erroneous in assessing a tax on the transfers to the Alumnae Association of St. Luke’s Hospital Training School for Nurses and to the Lafayette National Park Museum of Stone Age Antiquities, inasmuch as these transfers are of property bequeathed to educational, library, charitable or benevolent corporations within the meaning of section 221 of the Tax Law (as amd. by Laws of 1928, chap. 844), and are, therefore, exempt from tax.
The decedent died on March…
2Cases cited5 opinions
- In Re the Transfer Tax Upon the Estate of De PeysterNew York Court of Appeals · 1914
- In Re the Transfer Tax Upon the Estate of MergentimeNew York Court of Appeals · 1909
- In re the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of MergentimeAppellate Division of the Supreme Court of the State of New York · 1908
- In re the Appraisal of the Estate of ArnotAppellate Division of the Supreme Court of the State of New York · 1911
- In re the Estate of HackettNew York Surrogate's Court · 1929