In Re the Transfer Tax Upon the Estate of Ripley
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered November 22, 1907, which affirmed an order of the Nassau County Surrogate’s Court assessing a transfer tax upon the estate of Sidney D. Ripley, deceased.
1Per curiam
The order appealed from should be affirmed, with costs, oh the ground that the power of appointment created by the will of Sidney Dillon in favor of Sidney Dillon Ripley was limited, and could only be exercised in favor of persons who did not take under the will. That is the meaning of the words in said will “ unless otherwise disposed of as directed by the last will of the one so dying.” The great grandchildren of Sidney Dillon took directly under his will, except as their interests may have been divested or cut down by a valid exercise of the power.
Cullen, Ch. J., Gray, Haight, Vann,…
2Cited by20 opinions
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- In Re the Transfer Tax Upon the Estate of SlossonNew York Court of Appeals · 1915
- In re the Estate of MatthiessenNew York Surrogate's Court · 1940
- In re the Transfer Tax upon the Estate of HoffmanAppellate Division of the Supreme Court of the State of New York · 1914
- Hancy v. CommissionerUnited States Board of Tax Appeals · 1929
15 more not listed; retrieve them via the Exa API.