Legal Opinion
In re the Estate of Turner
New York Surrogate's Court
Decided April 21, 1926PublishedCited by 1 opinion
1Opinion of the Court
O’Brien, S.
This appeal is taken by the executors from the order fixing the transfer tax on the ground that certain real property over which decedent exercised a power of appointment was appraised in excess of its market value, in that no allowance or deduction was made for the fact that the appointed property was a fractional interest.
The father of the decedent was the owner of the entire parcel. *206Under- his will the decedent was given the income from one-sixth of the real property with power of appointment over that share.
The appeal must be denied. The decedent was not the owner of an…
2Cases cited7 opinions
- Chanler v. KelseySupreme Court of the United States · 1907
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of DelanoNew York Court of Appeals · 1903
- In re Appraisal of the Estate of VanderbiltAppellate Division of the Supreme Court of the State of New York · 1900
- In re the Transfer Tax on the Estate of CandaAppellate Division of the Supreme Court of the State of New York · 1921
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re Estate of TurnerAppellate Division of the Supreme Court of the State of New York · 1927