Legal Opinion
In re the Estate of Taylor
New York Surrogate's Court
Decided May 15, 1923PublishedCited by 11 opinions
1Opinion of the Court
Foley, S.
The executors and trustees appeal on various grounds from the order fixing the transfer tax. The decedent was a non-resident of the state of New York, and resided at the time of his death, on May 28, 1921, in the state of Rhode Island.(1) In the first ground of appeal the executors question the taxability of the transfers of certain property over which the decedent had a power of appointment. This power of appointment was created by the will of Moses Taylor, the father of the decedent, who died a resident of the state of New York on May 23, 1882, prior to the enactment of any…
2Cases cited16 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of DelanoNew York Court of Appeals · 1903
- Petry v. PetryAppellate Division of the Supreme Court of the State of New York · 1919
- In Re the Transfer Tax Upon the Estate of ParkerNew York Court of Appeals · 1919
- Petry v. . LanganNew York Court of Appeals · 1919
- In Re the Transfer Tax Upon the Estate of ShermanNew York Court of Appeals · 1917
11 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- In re the Estate of SaphirNew York Surrogate's Court · 1973
- In re the Estate of McCarthyNew York Surrogate's Court · 1932
- In re the Estate of VanderbiltNew York Surrogate's Court · 1937
- In re the Estate of SandfordNew York Surrogate's Court · 1936
6 more not listed; retrieve them via the Exa API.