In Re the Executors & Legatees of & Under the Last Will & Testament of McPherson
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Oourt, in the third judicial department,, entered upon an order made September 24, 1886, which affirmed a decree of the surrogate of Albany county, ordering and directing the payment by the executors and legatees under the will of Mary McPherson, of a tax upon their respective legacies imposed under and pursuant to the act chapter 483, Laws of 1885. The will of the testatrix, aside from legacies to various charitable…
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Appeal from judgment of the General Term of the Supreme Oourt, in the third judicial department,, entered upon an order made September 24, 1886, which affirmed a decree of the surrogate of Albany county, ordering and directing the payment by the executors and legatees under the will of Mary McPherson, of a tax upon their respective legacies imposed under and pursuant to the act chapter 483, Laws of 1885. The will of the testatrix, aside from legacies to various charitable institutions, gave legacies amounting to $28,000 to various persons, none of whom stood in any relationship to her…
1Opinion of the CourtEarl, J.
Mary McPherson died in the city of Albany on the 6th day of February, 1886, leaving a will which was admitted to probate by the surrogate of Albany county. In her will she bequeathed legacies to various persons who were in no way related to her, and upon the petition of the district attorney of that county the surrogate ordered the executors named in the will to pay the succession tax imposed by chapter 483 of the Laws of 1885. The executors and several of the legatees appealed from the decision of the surrogate to the General Term and from affirmance there to this court. The claim on the…
2Cases cited11 opinions
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Stuart v. . PalmerNew York Court of Appeals · 1878
- People Ex Rel. Griffin v. Mayor of BrooklynNew York Court of Appeals · 1851
- Scholey v. RewSupreme Court of the United States · 1875
- President of the Portland Bank v. ApthorpMassachusetts Supreme Judicial Court · 1815
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3Cited by83 opinions
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- People Ex Rel. Hatch v. . ReardonNew York Court of Appeals · 1906
- Gelsthorpe v. FurnellMontana Supreme Court · 1897
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