In re the Transfer Tax upon the Estate of Lyon
Appellate Division of the Supreme Court of the State of New York
Appeal by the American Baptist Foreign Mission Society (formerly the American Baptist Missionary Union) from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 16th day of February, 1911, affirming an order of said Surrogate’s Court entered on the 4th day of October, 1910, assessing, a transfer tax, and also from the order entered on the 4th day of October, 1910.
1Opinion of the Court
Miller, J.:
This appeal involves the taxability of a" bequest to the “ American Baptist Missionary Union (Boston, Mass.); ” and the decision turns on whether the said legatee is a domestic corporation. It was originally a Pennsylvania corporation, being incorporated in 1821 under the name “The General Convention of the Baptist Denomination in the United States for Foreign Missions and other important objects relating to the Redeemer’s Kingdom.” On the 13th of March, 1846, an act of the Legislature of the State of Pennsylvania providing that it should “exist as a body corporate and politic, and…
2Cases cited2 opinions
- Louisville, New Albany & Chicago Railway Co. v. Louisville Trust Co.Supreme Court of the United States · 1899
- Nashua and Lowell Railroad v. Boston and Lowell RailroadSupreme Court of the United States · 1890
3Cited by2 opinions
- In re the Appraisal for Transfer Tax of the Estate of BurnhamNew York Surrogate's Court · 1920
- In re the Estate of McKimNew York Surrogate's Court · 1939