Legal Opinion
In re the Estate of Schweinert
New York Surrogate's Court
Decided March 16, 1929PublishedCited by 3 opinions
1Opinion of the Court
O’Brien, S.
This is an appeal by the State Tax Commission from the report of the transfer tax appraiser and the order entered thereon upon the ground that the corpus of a trust fund created by the decedent by trust agreements dated March 25, 1921, and March 25, 1923, is taxable. The decedent died on December 30, 1926. On March 25, 1921, by deeds of trust he established two trust funds, one in favor of his wife, May Schweinert, and the other in favor of his daughter, Marjorie. Each of these trusts was modified by separate agreements both dated March 25, 1923. The two original trust deeds and…
2Cases cited12 opinions
- In re the Appraisal under the Transfer Tax Act of the Estate of MasuryAppellate Division of the Supreme Court of the State of New York · 1898
- In re the Transfer Tax upon the Estate of CarnegieAppellate Division of the Supreme Court of the State of New York · 1922
- In Re the Transfer Tax Upon the Estate of CarnegieNew York Court of Appeals · 1923
- In re the Transfer Tax upon the Estate of BowersAppellate Division of the Supreme Court of the State of New York · 1921
- In Re the Transfer Tax Upon the Estate of BowersNew York Court of Appeals · 1921
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3Cited by3 opinions
- Estate of MadisonCalifornia Supreme Court · 1945
- In Re Lowengart's EstateOregon Supreme Court · 1938
- Estate of MadisonCalifornia Supreme Court · 1945