In re Ryan's Estate
New York Surrogate's Court
Motion to confirm report of the appraisers of the estate of David Ryan, deceased. Margaret Donlon, a legatee under the will, contests her liability to pay a tax on the legacy. Laws N. Y. 1885, c. 483, imposes a collateral inheritance tax, and is the statute which is amended by the act of June 25,1887.
1Opinion of the Court
Ransom, S.
Counsel for the executors claim that in this matter there is no tax due, as the only legatee reported by the appraiser as subject to the tax stood for more than 10 years in the mutually recognized relation of child to the decedent, and that the amendment which was passed on June 25, 1887, expressly exempted such from the payment of the tax, and although the decedent died in 1886, before the passage of the amendatory act, no step had been taken for the collection of the tax prior to the amendment, and that, therefore, the amendatory act intervened aijd retroaeted sufficiently to…
2Cited by1 opinion
- In re Kemeys' EstateNew York Supreme Court · 1890