Legal Opinion
In Re the Transfer Tax Upon the Estate of Schmidlapp
New York Court of Appeals
Decided July 13, 1923PublishedCited by 35 opinions
1Opinion of the CourtCardozo, J.
On January 14, 1915, Jacob G. Schmid-lapp, a resident of Cincinnati, Ohio, made a deed of trust to the Bankers’ Trust Company, as trustee, transferring shares of stock in New York corporations of the value of $787,191.05. The deed provided that the income should be paid to the grantor during his lifetime, but not after August 10, 1923, at which time his youngest son would attain the age of thirty-five. On the death of the grantor, or on August 10, 1923, if the grantor should then be living, the trustee was directed to divide the principal of the trust fund into two equal parts, and to apply…
2Cases cited23 opinions
- Shwab v. DoyleSupreme Court of the United States · 1922
- Chanler v. KelseySupreme Court of the United States · 1907
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- Orr v. GilmanSupreme Court of the United States · 1902
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
18 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Helvering v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
- Estate of MadisonCalifornia Supreme Court · 1945
- Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Bryant v. HackettSupreme Court of Connecticut · 1934
- In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
30 more not listed; retrieve them via the Exa API.