Isham v. New York Ass'n for Improving Condition of the Poor
New York Court of Appeals
Appeal from a judgment of the Appellate Division of the Supreme Court in the first judicial department, entered April 23, 1903, in favor of defendants upon the submission of a controversy under section 1279 of the Code of Civil Procedure. The nature of the controversy and the facts, so far as material, are stated in the opinion.
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Appeal from a judgment of the Appellate Division of the Supreme Court in the first judicial department, entered April 23, 1903, in favor of defendants upon the submission of a controversy under section 1279 of the Code of Civil Procedure. The nature of the controversy and the facts, so far as material, are stated in the opinion. It was not the intention of Mary J. Walker to burden her residuary estate with the payment of the transfer tax upon the trust fund. {Matter of Huntington, 168 N. Y. 399.) The provisions of the will do not support the inference that it was Mrs. Walker’s intention that…
1Opinion of the CourtGray, J.
The parties to this action united in submitting the controversy between them upon an agreed statement of the facts. The question in difference was whether, under the 23d clause of the will of Mary J. Walker, the transfer tax payable upon a fund of $500,000, theretofore held in trust for her during her life and which she disposed of in her will by the exercise of a general power of appointment, should be paid out of the trust fund, itself, or out of the residuary estate.
The trust fund had been created for her by her father’s will; which directed the trustee to pay over the principal, as she…
2Cases cited3 opinions
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- Bryant v. . ThompsonNew York Court of Appeals · 1891
- In re the Judicial Settlement of the Accounts of RichmondAppellate Division of the Supreme Court of the State of New York · 1901
3Cited by45 opinions
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- In re Richmond County Society for the Prevention of Cruelty to ChildrenAppellate Division of the Supreme Court of the State of New York · 1960
- Thompson v. PewMassachusetts Supreme Judicial Court · 1913
- Hooker v. DraytonSupreme Court of Rhode Island · 1943
- In re LarkinAppellate Division of the Supreme Court of the State of New York · 1936
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