Legal Opinion

In Re the Appraisal, Under the Transfer Tax Act, of the Estate of Huntington

New York Court of Appeals

Decided November 12, 1901PublishedCited by 40 opinions

Appeals from an order of the Appellate Division of the Supreme Court in the first judicial department, made June 7, 1901, by the comptroller of the city of New York from so much thereof as affirmed that part of an order of the Surrogate’s Court of the county of New York which adjudged that a legacy of $20,000 given by the will of Charles P. Huntington, deceased, to the Roosevelt Hospital, and a like legacy to the Children’s Aid Society, severally, to be exempt from the…

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Appeals from an order of the Appellate Division of the Supreme Court in the first judicial department, made June 7, 1901, by the comptroller of the city of New York from so much thereof as affirmed that part of an order of the Surrogate’s Court of the county of New York which adjudged that a legacy of $20,000 given by the will of Charles P. Huntington, deceased, to the Roosevelt Hospital, and a like legacy to the Children’s Aid Society, severally, to be exempt from the transfer tax. By the New York Society for the Relief of the Ruptured and Crippled and the American Female Guardian Society…

1Opinion of the CourtLandon, J.

Charles P. Huntington, late of the city of New York, died April 20, 1900. By his last will and testament he bequeathed a separate legacy of $20,000 to each one of the following charitable corporations, each of which was incorporated under the laws of this state, namely, the Eoosevelt Hospital, the Children’s Aid Society, the New York Society for the Eelief of the Euptured and Crippled, and the American Female Guardian Society and Home for the Friendless. The surrogate in proceedings for appraisal under the statute relative to the taxable transfers of property, under the last will and…

2Cases cited5 opinions

  1. People Ex Rel. Fleming v. . DaltonNew York Court of Appeals · 1899
  2. Catlin v. . Trustees of Trinity CollegeNew York Court of Appeals · 1889
  3. People ex rel. Catholic Union v. SaylesAppellate Division of the Supreme Court of the State of New York · 1898
  4. In Re People Ex Rel. DobsonNew York Court of Appeals · 1895
  5. In Re the Legacy and Inheritance Tax on the Estate of ThrallNew York Court of Appeals · 1898

3Cited by40 opinions

  1. Peterson v. . MartinoNew York Court of Appeals · 1914
  2. Pratt Institute v. . City of New YorkNew York Court of Appeals · 1905
  3. People ex rel. Doctor's Hospital, Inc. v. SextonAppellate Division of the Supreme Court of the State of New York · 1944
  4. In re the Appraisal under the Transfer Acts of the Property of MosesAppellate Division of the Supreme Court of the State of New York · 1910
  5. In Re the Appraisal of the Estate of WatsonNew York Court of Appeals · 1902

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