In re the Appraisal of the Estate of Hogg
Appellate Division of the Supreme Court of the State of New York
Appeal by Lascelles 0. Maxwell and Thomas Y. Crafts, as executors, etc., and another, from an order of the Surrogate’s Court of the county of Westchester, entered in said Surrogate’s Court on the 30th day of December, 1912, affirming an order entered on the 7th day of July, 1911, in so far as the same affirms the assessment of a transfer tax in this proceeding.
1Opinion of the Court
Burr, J.:
Charles B. Hogg died January 5,1911. He was survived by his widow, Caroline F. Hogg, and his three daughters, Amelia. T. Lindridge, Annie F. Crafts and Mary E. Maxwell. He left a last will and testament. His estate was a large one. After deducting debts, expenses of administration’ and the value of certain specific legacies, more than $1,000,000 remained, which was disposed of injthe 5th clause of his will, which is as follows: “All the rest, residue and remainder of my property, both real and personal,1 of whatever kind or nature, and wherever situate, I give, devise and bequeath to…
2Cases cited5 opinions
- In Re the Accounting of CraneNew York Court of Appeals · 1900
- Connelly v. . O'BrienNew York Court of Appeals · 1901
- In Re the Appraisal Under the Transfer Tax Acts of the Property of KimberlyNew York Court of Appeals · 1896
- Kahn v. TierneyAppellate Division of the Supreme Court of the State of New York · 1909
- Kahn v. . TierneyNew York Court of Appeals · 1911
3Cited by3 opinions
- In re the Estate of WalkerNew York Surrogate's Court · 1975
- In re the Will of BernheimerNew York Surrogate's Court · 1943
- In re the Appraisal of Estate of SullivanNew York Surrogate's Court · 1916