In Re the Appraisal of the Estate of Watson
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered March 18, 1902, which affirmed orders of the Oneida County Surrogate’s Court exempting certain legacies from a transfer tax. The facts, so far as material, are stated in the opinion. The beneficiaries are not religious corporations within the meaning of section 221 of the Tax Law. (Matter of Lampson, 33 App.
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Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered March 18, 1902, which affirmed orders of the Oneida County Surrogate’s Court exempting certain legacies from a transfer tax. The facts, so far as material, are stated in the opinion. The beneficiaries are not religious corporations within the meaning of section 221 of the Tax Law. (Matter of Lampson, 33 App. Div. 49 ; 161 N. Y. 511; Matter of Huntington, 168 N. Y. 399 ; Matter of Saltus, N. Y. L. J., Feb. 14, 1902; People ex rel. v. Feitner, 168 N. Y. 494.) The purpose of these…
1Opinion of the CourtWerner, J.
The testatrix, a resident of the city of Rome, Oneida county, New York, died in that city September 18th, 1900, leaving a will bearing date June 27th in the same year, and which was probated November 20th following. By her will she bequeathed $500.00 to the Young Men’s Christian Association of the city of Rome and $2,000.00 to the Missionary Society of the Methodist Episcopal Church. Upon the appraisal of the. estate for the purpose of ascertaining the amount of the transfer tax upon it, the appraiser held these two legacies exempt. His decision was sustained by the surrogate. The state…
2Cases cited2 opinions
- Allen v. . StevensNew York Court of Appeals · 1899
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of HuntingtonNew York Court of Appeals · 1901
3Cited by24 opinions
- In Re the Transfer Tax Upon the Estate of De PeysterNew York Court of Appeals · 1914
- In re the Appraisal under the Transfer Acts of the Property of MosesAppellate Division of the Supreme Court of the State of New York · 1910
- Baltzell v. Church Home & InfirmaryCourt of Appeals of Maryland · 1909
- In re the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of MergentimeAppellate Division of the Supreme Court of the State of New York · 1908
- Little Theatre of Watertown, Inc. v. HoytNew York Supreme Court · 1956
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