In Re the Estate of Le Fevre
New York Court of Appeals
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered October 19, 1921, which unanimously affirmed an order of the Erie County Surrogate’s Couit assessing a transfer tax upon the estate of Frances B. Le Fevre, deceased. The bequest in Mrs. Le Fevre’s will to the Children’s Home, a charitable corporation which the will directs to be incorporated, is not subject to the transfer tax.
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Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered October 19, 1921, which unanimously affirmed an order of the Erie County Surrogate’s Couit assessing a transfer tax upon the estate of Frances B. Le Fevre, deceased. The bequest in Mrs. Le Fevre’s will to the Children’s Home, a charitable corporation which the will directs to be incorporated, is not subject to the transfer tax. (Matter of Graves, 171 N. Y. 40.) The portion of the investments bequeathed to the Children’s Home is exempt from the additional tax of five…
1Opinion of the CourtCrane, J.
By her last will and testament, Frances B. Le Fevre of the city of Buffalo after giving a number of specified legacies, devised and bequeathed the residue and remainder of her estate to her executors and trustees in trust for the support and maintenance of her brother and daughter. By the tenth clause of her will, she disposed of her estate, after the death of these living beneficiaries, as follows:
“ Tenth. After the decease of both my said brother and my said daughter, I. direct my said trustees to cause to be incorporated under the Laws of the State of New York, a corporation for the care…
2Cases cited2 opinions
- In Re the Transfer Tax Upon the Estate of WatsonNew York Court of Appeals · 1919
- In Re the Appraisal Under the Transfer Tax Act of the Estate of GravesNew York Court of Appeals · 1902
3Cited by17 opinions
- Crocker v. RileyCalifornia Supreme Court · 1925
- Estate of BarterCalifornia Supreme Court · 1947
- Kuchel v. First Trust & Savings Bank of PasadenaCalifornia Supreme Court · 1947
- People Ex Rel. Untermyer v. McGregorNew York Court of Appeals · 1946
- In Re the Accounting of Central Union Trust Co.New York Court of Appeals · 1924
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