Legal Opinion
In re the Estate of Thayer
New York Surrogate's Court
Decided October 4, 1939PublishedCited by 1 opinion
1Opinion of the Court
Foley, S.
TMs is an appeal by the State Tax Commission from the order of December 1,1938, fixmg the estate tax on the appraiser’s report. The ground of appeal is that the appraiser erroneously failed to include as part of the taxable estate the value of property passing undex the exercise by the testator of a'power of appointment. The power to appoint by will was given to the testator M the will of his father, who died a resident of the State of Massachusetts. The property subject to the power consists of Mtangibles *427in the residuary trust established in Massachusetts under the father’s will.…
2Cases cited7 opinions
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Toledo Pressed Steel Co. v. Standard Parts, Inc.Supreme Court of the United States · 1939
- Chanler v. KelseySupreme Court of the United States · 1907
- Wachovia Bank & Trust Co. v. DoughtonSupreme Court of the United States · 1926
- In re the Transfer Tax on the Estate of CandaAppellate Division of the Supreme Court of the State of New York · 1921
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3Cited by1 opinion
- Graves v. SchmidlappSupreme Court of the United States · 1942