In re the Transfer Tax upon the Estate of Maverick
Appellate Division of the Supreme Court of the State of New York
Appeal by The Greenwood Cémetery from an order of the Surrogated Court of the county of Hew York, entered in said Surrogated Court on the 5th day of May, 1909, amending an order of said-court fixing the transfer tax upon the estate of Ellen M. Maverick, deceased, so as to include a legacy to the appellant.
1Opinion of the Court
Scott, J.:
Ellen M. Maverick by her will gave to the trustees of Greenwood Cemetery the sum of $250 in trust to invest the same and to expend the. income and interest derived therefrom in keeping her burial plot. “ in as good condition and repair as the said income will per*45mit.” The question is whether or not the bequest is subject to a transfer tax. It is well established and is not disputed that the funeral expenses of a decedent are exempt from tax. As a part of the burial expenses thus exempt it has been repeatedly held that the sum expended for a burial plot or for the erection of a…
2Cases cited5 opinions
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In re the Appraisal of the Property of EdgertonAppellate Division of the Supreme Court of the State of New York · 1898
- In re the Transfer Tax upon the Estate of McAvoyAppellate Division of the Supreme Court of the State of New York · 1906
- In re Millward's EstateNew York Surrogate's Court · 1894
- In re Vinot's EstateNew York Surrogate's Court · 1889
3Cited by13 opinions
- In re the Estate of SmallmanNew York Surrogate's Court · 1931
- In re Estate of BrundageNew York Surrogate's Court · 1917
- In re the Estate of MawhinneyNew York Surrogate's Court · 1932
- In re the Judicial Settlement of the Account of ArmbrusterNew York Surrogate's Court · 1923
- In re the Estate of BoyleNew York Surrogate's Court · 1931
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