Kissam v. People
New York Surrogate's Court
The district attorney of Kings county, on February 15th, 1888, filed a petition setting forth that decedent died October 24th, 1886, leaving an estate exceeding $500 in value, and leaving, him surviving, no father, mother, wife, children, brother, sister, lineal descendants, wife or widow of a son, or husband of a daughter, having any interest under his will; and praying for a citation to Susan M. Kissam, the executrix, to show cause why the property passing by the will…
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The district attorney of Kings county, on February 15th, 1888, filed a petition setting forth that decedent died October 24th, 1886, leaving an estate exceeding $500 in value, and leaving, him surviving, no father, mother, wife, children, brother, sister, lineal descendants, wife or widow of a son, or husband of a daughter, having any interest under his will; and praying for a citation to Susan M. Kissam, the executrix, to show cause why the property passing by the will should not be valued, and the tax thereon paid pursuant to L. 1885, ch. 483. The executrix interposed a preliminary…
1Opinion of the Court
The Surrogate.
The General Term of the Supreme court in this Department has recently held, in the Matter of Miller (47 Hun, 394), that the operation of the act of 1887, amending the collateral inheritance act of 1885, by exempting devises and bequests to an adopted child from taxation under that act, did not affect liability for a tax which had been directed to be paid by an order of the Surrogate, under the law of 1885, prior to the passage of the amendment of 1887.
*173If the decision of the Supreme court rests upon the ground of the Surrogate’s order, and a setting apart of the tax, it does not…
2Cases cited1 opinion
- Nash v. . White's Bank of BuffaloNew York Court of Appeals · 1887
3Cited by1 opinion
- In re Kemeys' EstateNew York Supreme Court · 1890