Legal Opinion

In re the Estate of Vanderbilt

New York Surrogate's Court

Decided June 7, 1937PublishedCited by 8 opinions

1Opinion of the Court

Foley, S.

This is an appeal by the executors and by individual beneficiaries from the pro forma order of July 13, 1936, fixing the estate tax upon the appraiser’s report. . . •

*670Cornelius Vanderbilt died on September 12, 1899. Under his will, among other bequests, he gave to his wife, Alice G. Vanderbilt, the decedent here, a fixed annual income of $250,000. Provision was made for the setting aside of a trust fund of securities sufficient to pay that annual amount. He conferred upon her a limited power of appointment over the principal of the fund restricting her in her disposition to legacies…

2Cases cited26 opinions

  1. Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
  2. Chanler v. KelseySupreme Court of the United States · 1907
  3. Orr v. GilmanSupreme Court of the United States · 1902
  4. In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
  5. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902

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3Cited by8 opinions

  1. In Re the Estate of DuryeaNew York Court of Appeals · 1938
  2. Estate of ElstonCalifornia Court of Appeal · 1939
  3. In re the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1945
  4. In re the Estate of VanderbiltNew York Surrogate's Court · 1943
  5. In re the Estate of GrinnellNew York Surrogate's Court · 1944

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