Estate of Hoffman
New York Surrogate's Court
Appeal from an order of the surrogate assessing the values of certain life estates and a remainder created by the will of testatrix and fixing the transfer tax thereupon. The facts are fully stated in the opinion.
1Opinion of the Court
Ransom, S.
Testatrix died November 7, 1892. By the fourth clause of her will she bequeathed to her executors and trustees “ the sum of $50,000, to have and to hold the same as *440long as my mother * "x" * and my daughter * * * or either of them, shall live, upon the following trusts, viz.: To invest the same and keep the same invested * * * to collect the rents, income and profits arising from said $50,000 as long as my said mother and daughter, or either of them, shall live; to pay over to my mother as long as she shall live the net income arising from said $50,000, hereinbefore directed to be…
2Cases cited3 opinions
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- In Re the Estate of StewartNew York Court of Appeals · 1892
- In re the Estate of WheelerNew York Surrogate's Court · 1892
3Cited by1 opinion
- Estate of TaylorNew York Surrogate's Court · 1893