Legal Opinion
In re Appraisal under Transfer Tax Law of Estate of Dunn
Appellate Division of the Supreme Court of the State of New York
Decided May 4, 1923Published
1Dissent
Page, J. (dissenting):
To hold that a widow has a right of dower in lands held- during the lifetime of the husband by the husband and wife as tenants by the entirety, is repugnant to the quality of both estates. Section 190 of the Real Property Law is as follows: “ Dower. A widow shall be endowed of the third part of all the lands whereof her husband was seized of an estate of inheritance, at any time during the marriage.”
The basis of the right of dower, which our statutes confer upon the wife, is the common law of England, and the right arises by reason of marriage and the operation of law.…
Also in this document: Concurrence.
2Cases cited16 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- In Re the Final Accounting of Executors of AlbrechtNew York Court of Appeals · 1892
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
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