In re Martinez
New York Surrogate's Court
In the matter of the estate of Miguel Ramon Martinez. From an order fixing a tax, the widow appeals. Order affirmed.
1Opinion of the Court
FOWLER, S.
The decedent’s widow appeals from the order fixing tax, and contends that the appraiser erred in refusing to deduct from the assets of the estate the value of her dower in the real estate of which the decedent died seised. The decedent bequeathed to his wife the sum of $25,000, and devised to her, for her life, his family mansion in Spain, with the stables and garden attached thereto. He gave his residuary estate to the New York Life Insurance & Trust Company in trust, to take and hold the same and divide it into four equal parts, and pay the income from one of the parts to the…
2Cases cited3 opinions
- In Re the Accounting of GordenNew York Court of Appeals · 1902
- In re the Transfer Tax Upon the Estate of GaleNew York Surrogate's Court · 1914
- Bates v. . HolbrookNew York Court of Appeals · 1902
3Cited by1 opinion
- In re Osgood's EstateUtah Supreme Court · 1918