In Re Taxation Under the Transfer Tax Acts of Property Belonging to the Estate of Balleis
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in-the second judicial department, entered upon an order made May 14, 1894, which affirmed an order of the Surrogate’s Court of Kings county imposing a tax upon the transfer of certain property under the will of ¡Nicholas Balleis, deceased. The facts, so far as material, are stated in the opinion.
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Appeal from order of the General Term of the Supreme Court in-the second judicial department, entered upon an order made May 14, 1894, which affirmed an order of the Surrogate’s Court of Kings county imposing a tax upon the transfer of certain property under the will of ¡Nicholas Balleis, deceased. The facts, so far as material, are stated in the opinion. The act in question plainly indicates the intention of the legislature to extend the exemption to property devised or bequeathed to foreign religious corporations. (Laws of 1892, chaps. 169, 399, § 25; Laws of 1890, chap. 553; In re Enston,…
1Opinion of the CourtGray, J.
By his will the testator divided his residuary estate among certain religious corporations, organized and existing under the laws of other states, and it is contended for them that they are exempted from taxation under the provisions of chapter 399 of the Laws of 1892. The act of 1892 is entitled “ An act in relation to taxable transfers of property ” and constitutes what, is referred to, in common parlance, as the Collateral Inheritance Tax Law. The exemption is claimed by these appellants to be found in the concluding clause of the second section; which reads thus : “ But any property…
2Cited by16 opinions
- United States v. PerkinsSupreme Court of the United States · 1896
- Muck v. . HitchcockNew York Court of Appeals · 1914
- The People v. First National BankIllinois Supreme Court · 1936
- In re the Transfer Tax upon the Estate of AlthauseAppellate Division of the Supreme Court of the State of New York · 1901
- People v. Woman's Home Missionary Society of the Methodist Episcopal ChurchIllinois Supreme Court · 1922
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