In Re the Transfer Tax Upon the Estate of Pell
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first; judicial department, entered April 29, 1901, which affirmed an order of the Hew York.County Surrogate’s Court denying a motion for an order declaring the estate of Walden Pell, 1st, deceased, exempt from taxation 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 April 29, 1901, which affirmed an order of the Hew York.County Surrogate’s Court denying a motion for an order declaring the estate of Walden Pell, 1st, deceased, exempt from taxation under the Transfer Tax Act. The facts, so far as material, are stated in the opinion. The provisions of the Transfer Tax Law cannot apply when there is no transfer of property whatever. (Matter of Hoffman, 143 N. Y. 330; Matter of Bronson, 150 N. Y. 6; Matter of Harbeck, 161 N. Y. 218; Knowlton v.…
1Opinion of the CourtBartlett, J.
The testator, Walden Pell, 1st, died in the city of New York on the fourteenth day of April, 1863, and by the terms of his will he gave a life estate in all his j>roperty to his widow, with remainders over at her death in equal shares (after making various bequests of personal property) to his nephews and nieces and the issue of any deceased nephew or niece, together with one equal share thereof to his sister Emma. The life tenant, the widow, died on the twentieth day of December, 1899, at which time all the estates in remainder came into the actual possession and enjoyment of the…
2Cases cited17 opinions
- Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
- Cotting v. Kansas City Stock Yards Co.Supreme Court of the United States · 1901
- Dash v. Van KleeckNew York Supreme Court · 1811
- Moore v. LittelNew York Court of Appeals · 1869
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
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3Cited by86 opinions
- Coolidge v. LongSupreme Court of the United States · 1931
- Lewellyn v. FrickSupreme Court of the United States · 1925
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- People Ex Rel. Farrington v. . MenschingNew York Court of Appeals · 1907
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