First Trust & Deposit Co. v. Goodrich
New York Court of Appeals
1Opinion of the CourtVan Voorhis, J.
This article 78 proceeding concerns the right of New York State to tax the incomes for the calendar year 1952 of two infants, 10 and 8 years of age respectively, who have moved from New York State to live with their personal guardians in California under order of the Surrogate’s Court of Onondaga County. They are sister and brother, and were orphaned by the deaths of both mother and father on May 14, 1951. Their nearest relatives at that time were a paternal grandmother of Syracuse, New York, and a maternal grandmother whose home was in Pennsylvania. The grandparents were not in good health…
2Cases cited14 opinions
- White v. . HowardNew York Court of Appeals · 1871
- Lámar v. MicouSupreme Court of the United States · 1884
- In Re the Application for Letters of Guardianship of the Person & Property of ThorneNew York Court of Appeals · 1925
- Wood v. WoodNew York Court of Chancery · 1836
- Delaware, L. & W. R. v. PetrowskyCourt of Appeals for the Second Circuit · 1918
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3Cited by9 opinions
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- In re Chrystol B.New York City Family Court · 1980
- Gosney v. Department of Public WelfareNebraska Supreme Court · 1980
- Stevens v. BrownDistrict of Columbia Court of Appeals · 1963
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