In re the Accounting of Hoyt
New York Surrogate's Court
Objections by the New York Botanical Garden to payments made by executors under the War Revenue Law, involving similar payments made under Transfer Tax Law.
1Opinion of the Court
Petty, S.
Under the objections the question for determination is from what source the taxes levied under the Transfer Tax Law and War Revenue Law are to he paid.
The will makes three bequests in which the Botanical Garden is interested. Thirst, a, legacy of $20,000 to the executors, as trustees, to pay the income to Rosalie Staples for life, reversion to the Garden; second, >a legacy of $20,000 to the executors, as *66trustees to pay the- income to Paul B. du Chaillu for life, one-twelfth reversion to the Garden; and third, a legacy to the Garden of one-twelfth of the residuary estate. The Garden…
2Cases cited8 opinions
- United States v. PerkinsSupreme Court of the United States · 1896
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- Chamberlin v. . GleasonNew York Court of Appeals · 1900
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3Cited by3 opinions
- Arnold v. MorrisseyMontana Supreme Court · 1921
- In re Wilcox's EstateNew York Surrogate's Court · 1909
- In re the Estate of HoytNew York Surrogate's Court · 1904