In Re the Estate of Howe
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the fourth judicial department, made April 17,1888, which reversed so much of a decree of the surrogate of the county of Tompkins as decided that certain legacies given by the will of Mary Howe, who died June 16,1885, were subject to taxation under chapter 483, Laws of 1885, and directed the executors to collect the same from the legatees or deduct the same from their respective legacies.
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Appeal from order of the General Term of the Supreme Court in the fourth judicial department, made April 17,1888, which reversed so much of a decree of the surrogate of the county of Tompkins as decided that certain legacies given by the will of Mary Howe, who died June 16,1885, were subject to taxation under chapter 483, Laws of 1885, and directed the executors to collect the same from the legatees or deduct the same from their respective legacies. (Reported below, 48 Hun, 235.) The material facts are stated in the opinion. The statute did contain words specifically expressing a legislative…
1Opinion of the CourtDanforth, J.
The record shows that Mary Howe died on the 16th of June, 1885, leaving property of more than $20,000 in value and a will by which she devised it in different proportions to various persons, giving, among others, to Myra Taylor a legacy of less than $500. So far as is material to this appeal two questions were presented to the surrogate: 1st. Whether any of the property which passed by the will was subject to the tax imposed by the “act to tax gifts, legacies and collateral inheritances in certain cases? ” (Chap. 483, Laws of 1885.) 2d. And, if any, whether the legacy to Myra Taylor was…
2Cited by28 opinions
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- In Re the Transfer Tax Upon the Estate of ZborowskiNew York Court of Appeals · 1914
- Commonwealth v. CarterSupreme Court of Virginia · 1920
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