In re the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of Lord
Appellate Division of the Supreme Court of the State of New York
Appeal by Franklin B. Lord-and William B. Lord from so much of "an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 26th day of June,. 1905, as affirms an order theretofore entered in the above-entitled proceeding assessing and determining a transfer tax in respect to the property passing undey the last will and testament of Emily M.' Lord,' deceased. -
1Opinion of the Court
Ingraham, J.:
The question in this case arises under, somewhat peculiar con ditions. One Edward C. - Lord, a resident of' the State of New *153Jersey, died on the 8th day of January, 1892, leaving a last will and testament which was duly admitted to probate by the proper probate court of that State. By his will he gave all of Ms estate real and personal to his'wife, Emily M. Lord, and he also exercised the power of appointment of certain property held by trustees in favor of his wife, and appointed his wife, Emily M. Lord, also a resident of the State of Mew Jersey, and his nephew, Franklin B.…
2Cases cited3 opinions
- In Re the Appraisal for Taxation of the Estate of HoudayerNew York Court of Appeals · 1896
- In re PhippsNew York Supreme Court · 1894
- In re the Appraisal of the Property of EmburyAppellate Division of the Supreme Court of the State of New York · 1897
3Cited by2 opinions
- In re the Estate of ScullyNew York Surrogate's Court · 1922
- In Re the Estate of RothchildIdaho Supreme Court · 1929