In re the Appraisal under the Estate Tax Law of the Estate of Pratt
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtClose, J.
The question presented in this case is whether a transfer in trust made by the decedent many years before his death was a transfer intended to take effect in possession or enjoyment at or after death and, therefore, taxable under section 249-r of the Tax Law. To explain the circumstances it is necessary to go back to the will of the decedent’s father, Charles Pratt, who died testate in 1891.
Charles Pratt left his residuary estate in trust, to be divided into eight equal shares, one for each of his eight surviving children. The will directed that the beneficiaries be paid certain fixed amounts…
2Cases cited16 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- Klein v. United StatesSupreme Court of the United States · 1931
- United States v. JacobsSupreme Court of the United States · 1939
- In Re the Estate of WeidenNew York Court of Appeals · 1933
- In Re the Estate of CreganNew York Court of Appeals · 1937
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3Cited by10 opinions
- In re the Accounting of PhippsNew York Supreme Court · 1946
- In re the Estate of NewtonNew York Surrogate's Court · 1941
- In re the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1945
- Miller v. ConnellySupreme Court of Connecticut · 1955
- In re the Estate of MeyerNew York Surrogate's Court · 1966
5 more not listed; retrieve them via the Exa API.