In re Kissam's Estate
New York Surrogate's Court
Petition by district attorney of Kings county for citation to Susan M. Kissam, as executrix of the will of Daniel Kissam, to show cause why the collateral inheritance tax should not be paid by the estate in accordance with Laws N. Y. 1885, c. 483. The defense relied upon was the amendment of 1887, exempting legatees who are also adopted children of the decedent.
1Opinion of the Court
Lott, S.
The general term of the supreme court in this department has recently held, in Re Miller, 47 Hun, 394, that the operation of the act of 1887, amending the collateral inheritance act of 1885, by exempting devises and bequests to an adopted child from taxation under that act, did not affect liability for a tax which had been directed to be paid by an order of the surrogate, under the law of 1885, prior to the passage of the amendment of 1887. If the decision of the supreme court rests upon the ground of the surrogate’s order, and a setting apart of the tax, it does not apply to this…
2Cases cited1 opinion
- Nash v. . White's Bank of BuffaloNew York Court of Appeals · 1887
3Cited by1 opinion
- In re Kemeys' EstateNew York Supreme Court · 1890