In re Cruger
Appellate Division of the Supreme Court of the State of New York
Appeal by Bird S. Coler, comptroller of the city and county of New York, from an order of the Surrogate’s Court of New York county, entered in said Surrogate’s Court on the 4th day of June, 1900, reversing an order which confirmed the report of the appraiser theretofore appointed in the proceeding, and determined that the property and interests mentioned and described in the report of the appraiser are not liable to taxation under the laws relating to taxable transfers of…
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Appeal by Bird S. Coler, comptroller of the city and county of New York, from an order of the Surrogate’s Court of New York county, entered in said Surrogate’s Court on the 4th day of June, 1900, reversing an order which confirmed the report of the appraiser theretofore appointed in the proceeding, and determined that the property and interests mentioned and described in the report of the appraiser are not liable to taxation under the laws relating to taxable transfers of property.
1Opinion of the Court
Hatch, J.:
By an instrument in writing dated September 13, 1892, acknowledged by Eugene G. Cruger October 20, 1892, and executed and acknowledged by his wife, Meta K. Cruger, October 25, 1892, the said Eugene G. Cruger assigned and transferred to two trustees certain personal property of the nominal value of $35,000, in trust: (1) To keep the principal invested as directed and collect the income, and, after deducting taxes and expenses, during his life to pay: To his daughter Angele, her executors and_ administrators, the sum of $1,200 annually in equal monthly payments; and any balance of…
2Cases cited1 opinion
- In Re the Estate of GreenNew York Court of Appeals · 1897
3Cited by7 opinions
- Estate of MadisonCalifornia Supreme Court · 1945
- Bethea v. SheppardCourt of Appeals of Texas · 1940
- Bishop Trust Company v. BurnsHawaii Supreme Court · 1963
- In re Patterson's EstateNew York Surrogate's Court · 1910
- In re Schermerhorn's EstateNew York Surrogate's Court · 1913
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