Legal Opinion

In re the Transfer Tax upon the Estate of Hoffman

Appellate Division of the Supreme Court of the State of New York

Decided April 3, 1914PublishedCited by 11 opinions

Appeal by Mary U. Hoffman, individually and as executrix, etc., from an order of the Surrogate’s Court of the county of New York, entered in the office of said surrogate on the 28th day of October, 1913, denying an appeal from an order fixing and assessing a transfer tax herein made and entered on the report of the appraiser duly appointed, and affirming said order.

1Opinion of the Court

Laughlin, J.:

The question presented by the appeal is whether the residuary estate of William B. Hoffman, deceased, who died in the year 1880, before the enactment of the Collateral Inheritance or Transfer Tax Law, left by his will to his wife for life with a power of appointment in her to dispose of the remainder by last will and testament, is subject to a transfer tax owing to the fact that she exercised the power of appointment and attempted to dispose of such remainder by her last will and testament made on the 3d day of May, 1901, which took effect on her death on the 8th day of July,…

2Cases cited8 opinions

In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
In Re the Appraisal, Under the Transfer Tax Act, of the Estate of DelanoNew York Court of Appeals · 1903
In re the Transfer Tax upon the Trust Created by the Will of HaggertyAppellate Division of the Supreme Court of the State of New York · 1908
In Re the Transfer Tax Upon the Estate of RipleyNew York Court of Appeals · 1908
In re the Appraisal under Transfer Tax Acts of Property of ChapmanAppellate Division of the Supreme Court of the State of New York · 1909

3 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

In Re Estate of MurphyCalifornia Supreme Court · 1920
In re the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1945
In re the Appraisal under the Acts in Relation to Taxable Transfers of Property of MorganAppellate Division of the Supreme Court of the State of New York · 1914
In re the Transfer Tax Upon the Estate of ChaunceyNew York Surrogate's Court · 1918
Davison v. CommissionerUnited States Board of Tax Appeals · 1934

6 more not listed; retrieve them via the Exa API.