In Re the Transfer Tax Upon the Estate of Townsend
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered November 8, 1912, which reversed an order of the New York County Surrogate’s Court denying an application for the modification of a prior order assessing a transfer tax upon the estate of Jane A. Townsend, deceased. The facts, so far as material, are stated in the opinion. The surrogate has no jurisdiction to make such an order as the Appellate Division directs.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered November 8, 1912, which reversed an order of the New York County Surrogate’s Court denying an application for the modification of a prior order assessing a transfer tax upon the estate of Jane A. Townsend, deceased. The facts, so far as material, are stated in the opinion. The surrogate has no jurisdiction to make such an order as the Appellate Division directs. (Code Civ. Pro. § 2490; Yazoo & M. V. R. R. v. Adams, 180 U. S. 1; Church of St. Monica v. Mayor, etc., 119 N. Y. 91.) The…
1Opinion of the CourtHogan, J.
The petitioner was organized under chapter 319, Laws of 1848, entitled “ An act for the incorporation of benevolent, charitable, scientific and missionary societies.” Under the will of Jane Townsend, deceased, the corporation is a legatee in the sum of ten thousand dollars. The purposes of the corporation as stated in its certificate are “ to aid.women who are reduced in their circumstances, to help themselves in any proper manner, and especially by maintaining in the Oity of New York a permanent place for the sale of their handiwork.”
Letters testamentary were issued upon the estate of Jane…
2Cited by17 opinions
- In re the Estate of HowellsNew York Surrogate's Court · 1932
- Pratt v. DeanMassachusetts Supreme Judicial Court · 1923
- In re the Estate of DunneNew York Surrogate's Court · 1931
- In re the Judicial Settlement of the Account of GriffinAppellate Division of the Supreme Court of the State of New York · 1924
- In re the Estate of DittmarNew York Surrogate's Court · 1934
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