In Re the Transfer Tax Upon the Estate of White
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered March 6, 1912, which reversed a decree of the Erie County Surrogate’s Court fixing a transfer tax upon the estate of Elizabeth B. White, deceased, and remitted the matter to said Surrogate’s Court to proceed in accordance with its decision. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered March 6, 1912, which reversed a decree of the Erie County Surrogate’s Court fixing a transfer tax upon the estate of Elizabeth B. White, deceased, and remitted the matter to said Surrogate’s Court to proceed in accordance with its decision. The facts, so far as material, are stated in the opinion. The transfer tax is not a tax upon property but upon the right of succession to property. (Knowlton v. Moore, 178 N. Y. 855; Matter of Dows, 167 N. Y. 231.) The transfer tax upon the life…
1Opinion of the CourtCollin, J.
The last will and testament of Elizabeth B. White bequeathed the sum of $200,000 to a trustee and directed, as a term of the trust, the payment of the interest and income from the trust fund, which remained after certain expenses .were paid, to Gilbert B. Morgan, the grandson of the testatrix, during his life. The testatrix died, March 2, 1908. The will was admitted to probate April 18, 1910, after a contest. Gilbert B. Morgan died November 8, 1908. Subsequent to the death of the life beneficiary and the probate of the will the proceeding to determine the transfer tax upon the estate was…
2Cases cited4 opinions
- In Re the Transfer Tax Upon the Estate of KeeneyNew York Court of Appeals · 1909
- Gautier v. . DitmarNew York Court of Appeals · 1912
- In Re the Appraisal of the Property of SloaneNew York Court of Appeals · 1897
- In re the Estate of WhiteAppellate Division of the Supreme Court of the State of New York · 1912
3Cited by32 opinions
- Matter of MeyerNew York Court of Appeals · 1913
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
- In Re the Transfer Tax Upon the Estate of WatsonNew York Court of Appeals · 1919
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