In re Duncan's Estate
New York Surrogate's Court
Proceedings to appraise the estate of Laura Duncan for transfer tax. From an order fixing the tax, the executor appeals. Affirmed.
1Opinion of the Court
FOWLER, S.
The decedent, who was a resident of London, England, died on August 17, 1910. At the time of her death she had a vested interest in one-fifth of a trust fund created by the will of her *528father, who was a resident of Massachusetts. This trust fund consisted in part of stock in corporations organized under the laws of this state, and was distributable immediately upon the death of the decedent.
The executor filed with the transfer tax appraiser an affidavit alleging that the decedent “inherited as heir at law of her father” certain shares of stock in corporations organized under the…
2Cases cited1 opinion
- In Re the Transfer Tax Upon the Estate of WrightNew York Court of Appeals · 1915