In Re the Transfer Tax Upon the Estate of Burgess
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered July 27, 1911, which affirmed an order of the Nassau County Surrogate’s Court assessing a transfer tax upon the estate of William H. Burgess, deceased. The facts, so far as material, are stated in the opinion. The assessment of the tax on the remainders is governed by subdivision 6 of section 220 of the Transfer Tax Law. (Matter of Howe, 86 App.
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Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered July 27, 1911, which affirmed an order of the Nassau County Surrogate’s Court assessing a transfer tax upon the estate of William H. Burgess, deceased. The facts, so far as material, are stated in the opinion. The assessment of the tax on the remainders is governed by subdivision 6 of section 220 of the Transfer Tax Law. (Matter of Howe, 86 App. Div. 286; 176 N. Y. 570; Matter of Buckingham, 106 App. Div. 13; Matter of Seavey, 68 App. Div. 283; Matter of Dows, 167 N. Y. 227.) The…
1Opinion of the Court
Culley, Ch. J.
The will of the deceased, so far as material to the controversy before us, after directing his executors to set aside a fund of $50,000 for the benefit of each of his daughters, the income thereof to be paid to said daughter during her life, gave all the residuary estate to his executors in trust to pay the net income to the testator’s wife during her life or widowhood, and upon her death or remarriage he directed his said executors to divide said trust fund (with the exception of the sum of $10,000) “into as many shares as I may have daughters living at the time of such…
2Cases cited3 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
- In re the Appraisal under the Transfer Tax Acts of the Property of HoweAppellate Division of the Supreme Court of the State of New York · 1903
3Cited by15 opinions
- In Re the Estate of VanderbiltNew York Court of Appeals · 1939
- In Re the Transfer Tax Upon the Estate of ColeNew York Court of Appeals · 1923
- In Re the Transfer Tax Upon the Estate of TerryNew York Court of Appeals · 1916
- In re the Estate of VanderbiltNew York Surrogate's Court · 1937
- In re the Estate of SonnenburgNew York Surrogate's Court · 1928
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