In re the Appraisal of the Property of Thorne
Appellate Division of the Supreme Court of the State of New York
Appeal by Eunice E. Huff, individually and as executrix, etc., of Joseph Thorne, deceased, from a decree of the Surrogate’s Court, of Westchester county, bearing date the 3d day of Juné, 1899, and entered in said Surrogate’s Court, affirming a decree of said Surrograte’s Court, entered in said Surrogate’s Court' on the 25th day of February, 1899, assessing and fixing the transfer tax upon' the estate of Joseph Thorne,, deceased, and confirming the report of an appraiser…
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Appeal by Eunice E. Huff, individually and as executrix, etc., of Joseph Thorne, deceased, from a decree of the Surrogate’s Court, of Westchester county, bearing date the 3d day of Juné, 1899, and entered in said Surrogate’s Court, affirming a decree of said Surrograte’s Court, entered in said Surrogate’s Court' on the 25th day of February, 1899, assessing and fixing the transfer tax upon' the estate of Joseph Thorne,, deceased, and confirming the report of an appraiser appointed pursuant to chapter 21 of the General Laws relating to taxable transfers (The Tax Law, Laws of 1896, chap. 908).
1Opinion of the Court
Hatch,. J.:
In the present proceeding the appraiser has found that the testator, Joseph Thorne, transferred property of the value of $100,000 to Eunice E. Huff during his lifetime, but that the property so transferred was impressed with a trust in the hands of Mrs. Huff to care *9for the testator during his lifetime, and that by virtue of such arrangement the beneficial use and enjoyment of the property was not intended to take effect in the possession or enjoyment of Mrs. Huff until after the death of the testator. The appraiser reached the conclusion that- the property was subject to a…
2Cases cited3 opinions
- In Re the Estate of GreenNew York Court of Appeals · 1897
- In Re the Last Will & Testament of VassarNew York Court of Appeals · 1891
- In re the Appraisal of the Property of EdgertonAppellate Division of the Supreme Court of the State of New York · 1898
3Cited by23 opinions
- In re the Taxation of the Estate of MillerAppellate Division of the Supreme Court of the State of New York · 1902
- Estate of HydeCalifornia Court of Appeal · 1949
- Polk v. MilesDistrict Court, D. Maryland · 1920
- In re the Estate of WadsworthNew York Surrogate's Court · 1917
- American Bible Society v. ThronsonWisconsin Supreme Court · 1935
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