In Re the Appraisal, Under the Transfer Tax Act, of the Estate of Brez
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, made March 7, 1902, which affirmed a decree of the Kings County Surrogate’s Court assessing a transfer tax upon the estate of John D. Brez, deceased.
1Opinion of the CourtCullen, J.
We are of opinion that all the questions presented oh this appeal, including both the construction and the constitutionality of the statute of 1899 (Chap. 70) providing for the present appraisal and taxation of remainders created by will upon contingencies of where the ultimate beneficiaries cannot be immediately ascertained, are disposed of by our recent decision in Matter of Vanderbilt (172 N. Y. 69), and the order appealed from must, therefore, be reversed on the authority of that case. We feel, however, justified in calling the attention of the legislature to an inequality caused by the…
2Cases cited1 opinion
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
3Cited by15 opinions
- Salomon v. State Tax Comm'n of NYSupreme Court of the United States · 1929
- In Re Estates of HarknessSupreme Court of Oklahoma · 1921
- In Re the Transfer Tax Upon the Estate of TerryNew York Court of Appeals · 1916
- In re the Transfer Tax upon the Estate of DeCordovaAppellate Division of the Supreme Court of the State of New York · 1922
- Estate of Kinsella v. Mercantile Trust Co.Supreme Court of Missouri · 1922
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