In re the Transfer Tax upon the Estate of Hawes
Appellate Division of the Supreme Court of the State of New York
Appeal by William Sohmer, as Comptroller of the State New York, from an order of the Surrogate’s Court of the county of New York, entered in the office of said surrogate on the 15th day of April, 1913, affirming a prior order entered on the 6th day of November, 1912, fixing the transfer tax herein.
1Opinion of the Court
Scott, J.:
The decedent, a resident of Massachusetts, on the 27th day of April, 1864, executed a deed of trust duly recorded by which he transferred certain property, real and personal, therein mentioned, to trastees .upon trust to manage and invest the same and pay over to said decedent, from time to time, such sums of principal or interest as might be necessary for his support, and at his decease to convey what might then remain of said trust property in such manner and to such persons as might be directed by his will; “ in default of any such will, to pay, distribute & convey the same…
2Cases cited8 opinions
- Thompson v. ThorntonMassachusetts Supreme Judicial Court · 1908
- Buckley v. BuckleyNew York Supreme Court · 1850
- Newkerk v. NewkerkNew York Supreme Court · 1805
- Rice v. BurkhartSupreme Court of Iowa · 1906
- Robertson v. RobertsonIndiana Supreme Court · 1889
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