Legal Opinion
In re the Appraisal under the Transfer Tax Law of Estate of Duryea
Appellate Division of the Supreme Court of the State of New York
Decided March 12, 1937PublishedCited by 2 opinions
1Opinion of the CourtDore, J.
The issues on this appeal present the construction and effect of the will and codicils of Ellen W. Duryea who died a resident of New York county on December 23, 1927, and upon such construction the determination as to who shall pay the transfer and estate taxes on the corpus of certain trusts created by Ellen W. Duryea and disposed of by powers of appointment given under the Duryea will to the decedent’s sister, Lisa W. Sandford.
*307During her life and on June 2,1923, Ellen W. Duryea had created an inter vivos trust under the terms of which the income was payable to her sister, Lisa W. Sandford,…
2Cases cited5 opinions
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Estate of GihonNew York Court of Appeals · 1902
- In Re the Estate of StewartNew York Court of Appeals · 1892
- In Re the Transfer Tax Upon the Estate of WendelNew York Court of Appeals · 1918
- In re the Appraisal under the Estate Tax Law of the Estate of SandfordAppellate Division of the Supreme Court of the State of New York · 1937
3Cited by2 opinions
- In re the Will of DurkeeNew York Surrogate's Court · 1944
- In re the Appraisal under the Estate Tax Law of the Estate of SandfordAppellate Division of the Supreme Court of the State of New York · 1937