In re the Estate of Stillwell
New York Surrogate's Court
Proceeding to subject the estate of J. Wesley Stilwell, deceased, to taxation under the transfer tax law.
1Opinion of the Court
Keeler, S.
It is claimed, and so found in the report of Owen Cassidy, Esq., appraiser, that the devise in the will of the testator to Charles P. Spaulding is wholly exempt from taxation, and the legacy to Mrs. Georgia A. T'unison is only subject to a tax of one per cent., upon the ground, as to each of these persons, that for more than ten years prior to his death the testator stood towards them in the mutually acknowledged relation of parept, within section 2, ch. 399, Laws 1892.
It has been recently decided by the General Term, Supreme Court, First Department, in Matter of Hunt’s Estate, 86…
2Cases cited6 opinions
- Ely and Others v. . HoltonNew York Court of Appeals · 1857
- In Re the Estate of MillerNew York Court of Appeals · 1888
- In Re the Appraisal of the Estate of BeachNew York Court of Appeals · 1897
- In re Butler's EstateNew York Supreme Court · 1890
- In re Nichols' EstateNew York Supreme Court · 1895
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Bravand v. NeeldNew Jersey Superior Court Appellate Division · 1955
- Roberts v. Comptroller of TreasuryNew Jersey Superior Court Appellate Division · 1915