Legal Opinion
In re the Estate of De Graaf
New York Surrogate's Court
Decided June 15, 1898PublishedCited by 1 opinion
Appeal from a decree assessing the taxes upon legacies under the Transfer Tax Law.
1Opinion of the Court
Silkman, S.
This is an appeal from the decree assessing the taxes upon the legacies given by the will of Henry P. De Graaf under the Transfer Tax Law.
Henry P. De Graaf died July 11, 1896, leaving a will, in and by which he bequeathed to his wife the sum of $10,000, and also devised to her the house and lot situated on Fifth avenue and One Hundred and Twenty-fifth street, in the city of New York.
In reference to said devise he provided that “ said tract or parcel of land to be freed and discharged by my said executrix and executor as soon as may be after my decease of and from any and every…
2Cases cited5 opinions
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In re LivingstonAppellate Division of the Supreme Court of the State of New York · 1896
- In re Appraisal under the Transfer Tax Acts Property of OffermanAppellate Division of the Supreme Court of the State of New York · 1898
- De Graaf v. CochraneAppellate Division of the Supreme Court of the State of New York · 1897
- In re the Estate of SkillmanNew York Surrogate's Court · 1894
3Cited by1 opinion
- State v. LaneSupreme Court of Arkansas · 1918