In Re the Estate of Roosevelt
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the first judicial department, made February 16, 1894, which reversed an order of the Surrogate’s Court of New York county, which affirmed an order of the surrogate of said county assessing the value of certain interests passing under the will of Cornelius V. S. Roosevelt, deceased, and fixing the collateral inheritance tax thereon. 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 first judicial department, made February 16, 1894, which reversed an order of the Surrogate’s Court of New York county, which affirmed an order of the surrogate of said county assessing the value of certain interests passing under the will of Cornelius V. S. Roosevelt, deceased, and fixing the collateral inheritance tax thereon. The facts, so far as material, are stated in the opinion. The remainders devised to the nephews and nieces are vested remainders, and are now subject to the payment of the tax. (4 R. S. 2431, 2434,…
1Opinion of the CourtBartlett, J.
The question presented on this appeal is whether the interests of the annuitants and remaindermen, under the will of the late Cornelius V. S. Roosevelt, are liable to pay presently the collateral inheritance tax. The Surrogate’s Court for the county of New York determined this question in the affirmative, and its order to that effect was reversed by the General Term of the first department. The comptroller of the city of New York appeals to this court.
The testator died September 30th, 1887, and his will was admitted to probate in the county of New York March l7th, 1888. After certain specific…
2Cases cited1 opinion
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
3Cited by36 opinions
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
- Billings v. PeopleIllinois Supreme Court · 1901
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