In re Butler's Estate
New York Supreme Court
Appeal from surrogate’s court, Westchester county. A report of the appraiser appointed to appraise the estate passing under the will of Charles H. Butler, deceased, for taxation, under the act taxing collateral inheritances, (Laws N. Y. 1885, c. 483, as amended by Laws 1887, c. 713,) which assessed a legacy to Edward Knapp Butler, as subject to such tax, was confirmed, and the order confirming it was affirmed on appeal to the surrogate.
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Appeal from surrogate’s court, Westchester county. A report of the appraiser appointed to appraise the estate passing under the will of Charles H. Butler, deceased, for taxation, under the act taxing collateral inheritances, (Laws N. Y. 1885, c. 483, as amended by Laws 1887, c. 713,) which assessed a legacy to Edward Knapp Butler, as subject to such tax, was confirmed, and the order confirming it was affirmed on appeal to the surrogate. From the order of affirmance, said Edward Knapp Butler appeals.
1Opinion of the CourtDykman, J.
Charles H. Butler died in September, 1889, leaving a last will and testament, which has been officially proved, and is now in full force and operation. The will contained, among other provisions, a bequest of a. legacy, in these words: “To my adopted son, Edward K. Butler, five hundred shares of the stock in the corporation known as ‘ Butler Brothers.’” It turns out now that the value of the stock so bequeathed is about $50,000. This adopted son was taken by the testator and his wife from a charitable institution in the city of Boston, in the month of February, 1878, when he was-about 2 years…
2Cases cited1 opinion
- In re the estate of SpencerNew York Surrogate's Court · 1889
3Cited by10 opinions
- In Re the Appraisal of the Estate of BeachNew York Court of Appeals · 1897
- In re the Estate of BirdsallNew York Surrogate's Court · 1897
- Bravand v. NeeldNew Jersey Superior Court Appellate Division · 1955
- Conner v. ParsleyCourt of Appeals of Kentucky · 1921
- In re Nichols' EstateNew York Supreme Court · 1895
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