In re Goelet's Estate
New York Surrogate's Court
In the matter of the estate of Ogden Goelet. Proceeding for assessing the collateral inheritance tax.
1Opinion of the Court
FITZGERALD, S.
The testator died in August, 1897, leaving a will by which he gave one-half of his residuary estate in trust for the benefit of his son, Robert, directing his executor to pay to him, upon attaining majority, his share in the residuary estate. In the proceeding heretofore had for the purpose of assessing the transfer tax, the appraiser fixed the value of the taxable interest of the said legatee in the sum of $500,000 for the period intervening between the death of the testator and his majority. In the appraiser’s report the value of the remainder interest, as shown by the…
2Cases cited9 opinions
- People v. . O'BrienNew York Court of Appeals · 1888
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- In Re the Estate of MillerNew York Court of Appeals · 1888
- In Re the Estate of RooseveltNew York Court of Appeals · 1894
- Quinlan v. . WelchNew York Court of Appeals · 1894
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3Cited by2 opinions
- In re Fixing the Transfer Tax upon the Remainder Limited upon the Life of MasonAppellate Division of the Supreme Court of the State of New York · 1907
- In re Naylor's EstateAppellate Division of the Supreme Court of the State of New York · 1907