In re Prall's Estate
Appellate Division of the Supreme Court of the State of New York
Appeal from order of surrogate, New York county. From an order of the surrogate assessing a transfer tax on a bequest made by Eliza Ann Frail to the Protestant Episcopal Church Missionary Society for Seamen in the City and Port of New York, the society appeals. Reversed.
1Opinion of the CourtIngraham, J.
By the will of the testator there was bequeathed to the Protestant Episcopal Church Missionary Society for Seamen in the City and Port of New York the sum of $i,coo. The surrogate determined that this legacy was subject to a transfer tax, and from that determination this appeal is taken. The testatrix died on the 23d day of March, 1902. By chapter 458 of the Laws of 1801, section 221 of the tax law (chapter 908 of the Laws of 1896) was amended so as to provide:
“But any property heretofore or hereafter devised or bequeathed to any person who is a bishop or to any religious corporation…
2Cases cited1 opinion
- In Re the Appraisal of the Estate of WatsonNew York Court of Appeals · 1902
3Cited by3 opinions
- Proctor v. Board of Trustees of Methodist Episcopal ChurchSupreme Court of Missouri · 1909
- Connelly Foundation AppealSupreme Court of Pennsylvania · 1970
- Christian School Ass'n of Greater Harrisburg v. CommonwealthPennsylvania Court of Common Pleas · 1971