In Re the Appraisal for Taxation of the Estate of Merriam
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the second judicial department, made December 1, 1893, which affirmed an order of the Surrogate’s Court of Suffolk county affirming an order of said court assessing and fixing the collateral inheritance tax due from the estate of William W. Merriam, deceased. The facts, so far as material, are stated in the opinion.
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Appeal from order of the General Term of the Supreme Court in the second judicial department, made December 1, 1893, which affirmed an order of the Surrogate’s Court of Suffolk county affirming an order of said court assessing and fixing the collateral inheritance tax due from the estate of William W. Merriam, deceased. The facts, so far as material, are stated in the opinion. A devise to the government of the United States, by the express terms of the statute imposing this tax, is exempt from the tax. (In re Prime, 136 N. Y. 347; Comm. v. Marshall, 11 Pick. 350; Yeaton v. U. S., 5 Cranch,…
1Opinion of the CourtBartlett, J.
This is an appeal from an order of the
general term of the Supreme Court in the second department, affirming two several orders of the Surrogate’s Court of Suffolk county. Two questions are raised by this appeal: First, whether or not a bequest of money to the United States is liable to pay the inheritance tax imposed by the laws of this •state ; second, can such a tax be levied on stock of a foreign corporation, which was the property of the decedent at the time of his death, the proceeds of which pass to the United States. The courts below have answered both of these questions in the…
2Cases cited2 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Matter of Estate of PrimeNew York Court of Appeals · 1893
3Cited by46 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Plummer v. ColerSupreme Court of the United States · 1900
- Keith v. JohnsonSupreme Court of the United States · 1926
- State v. AlstonTennessee Supreme Court · 1895
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