In re the Appraisal of Certain Funds by the Will of Seaver
Appellate Division of the Supreme Court of the State of New York
Appeal by Erastus C. Knight, Comptroller of the State of ¡New York, and another, from a decree of the Surrogate’s Court of "Westchester. county, entered in the office of said surrogate on the 13th day of*April, 1901, reversing a former decree of said court which fixed a transfer tax upon a fund over which Olive M. Seaver exercised a power of appointment conferred by the will of William A. Seaver, deceased.
1Opinion of the Court
Goodrich, P. J.:
William A. Seaver died in 1883, leaving a will which was admitted to probate by the surrogate of Westchester county, who issued letters testamentary thereunder to the Metropolitan Trust Company. The will contained the following provision:
“ Eleventh. It is also my will and I, William A. Seaver, direct my executors to apply to the use of Olive M. Seaver, widow of my brother Lucas Seaver, during her life the interest or income of ten thousand dollars, which sum of ten thousand dollars must be set apart for the object stated as hereinafter directed, and I give to the said Olive M.…
2Cases cited1 opinion
- In Re the Appraisal of the Estate of VanderbiltNew York Court of Appeals · 1900
3Cited by8 opinions
- In re the Appraisal under the Transfer Tax Acts of the Property of HoweAppellate Division of the Supreme Court of the State of New York · 1903
- In re the Collateral Legacy & Inheritance Tax on the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1902
- In re Estate of WalworthAppellate Division of the Supreme Court of the State of New York · 1901
- In re Franklin Trust Co.New York Surrogate's Court · 1918
- In re the Estate of LowndesNew York Surrogate's Court · 1908
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