In Re the Estate of Miller
New York Court of Appeals
Appf.at, from an order of the General Term of the Supreme Court, in the second judicial department, made February 13, 1888, which affirmed an order of the surrogate of Orange county, denying an application to vacate an order theretofore made by him under the collateral inheritance tax law of 1885. (Reported below, 47 Hun, 394.) The facts are stated in the opinion.
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Appf.at, from an order of the General Term of the Supreme Court, in the second judicial department, made February 13, 1888, which affirmed an order of the surrogate of Orange county, denying an application to vacate an order theretofore made by him under the collateral inheritance tax law of 1885. (Reported below, 47 Hun, 394.) The facts are stated in the opinion. By the amendments of 1887 the petitioner was exempted from any tax under the collateral inheritance act of 1885. (People v. Davenport, 91 N. Y. 585; Potter on Statutes, 164, 191, 192; Butler v. Palmer, 1 Hill, 333; 1 Kent Com. 455.)…
1Opinion of the CourtDanforth, J.
The question passed upon by the surrogate was brought before him by the petition of Francis Lynch, verified on the 29th of August, 1887, and upon notice to, among others, the executors of the will of Mary E. Miller, to the treasurer of the county of Orange, and to the comptroller •of the state of New York. By that petition it was stated that the testatrix died September 30,*1886, after providing by will that the petitioner should receive the income of a certain portion of her estate until he attained the age of twenty-eight years, and at that time have that portion of the body thereof “ absolutely…
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- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
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