In Re the Appraisal of the Property of Sloane
New York Court of Appeals
Appeal from an order of the Appellate Division, of the Supreme Court in the first judicial department, entered July 15,1897, affirming an order made by the surrogate of the city and county of Mew York, reversing his formal order entered upon the report of an appraiser appointed under the Transfer Tax Act. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division, of the Supreme Court in the first judicial department, entered July 15,1897, affirming an order made by the surrogate of the city and county of Mew York, reversing his formal order entered upon the report of an appraiser appointed under the Transfer Tax Act. The facts, so far as material, are stated in the opinion. The appraiser properly made his appraisal of the value of the trust fund and the legacy to Yale College as of the'date of the remarriage of the decedent’s widow, April 16,1896. (In re Milward, 27 N. Y. Supp. 288; In re Stewart, 131 N.…
1Opinion of the CourtVann, J.
This appeal presents the question as to the correct method of computing, for the purpose of a succession tax, the value of a bequest made to Yale College in the will of Thomas C. Sloane, a resident of this state, who died on the 17th of June, 1890. The third paragraph of said will is as follows : “ Third. I give and bequeath to William D. Sloane ■and Andrew Wright, both of the city of Mew York, the sum of four hundred thousand dollars, in trust, to keep the same invested, and to apply the net income thereof to the use of my said wife, by paying the same over to her quarterly during her life…
2Cases cited5 opinions
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Estate of StewartNew York Court of Appeals · 1892
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
- In Re the Estate of RooseveltNew York Court of Appeals · 1894
3Cited by24 opinions
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- Salomon v. State Tax Comm'n of NYSupreme Court of the United States · 1929
- In Re the Transfer Tax Upon the Estate of WhiteNew York Court of Appeals · 1913
- In re the Appraisal under the Transfer Tax Law of the Property of DavisonNew York Surrogate's Court · 1930
- Hazard v. Board of Tax CommissionersSupreme Court of Rhode Island · 1921
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