In Re the Appraisal, Under the Transfer Tax Act, of the Estate of Delano
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered April II, 1903, which reversed an order of the New York County Surrogate’s Court denying a motion to dismiss a transfer tax proceeding as to certain property appointed to the respondent herein and dismissed said proceeding. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered April II, 1903, which reversed an order of the New York County Surrogate’s Court denying a motion to dismiss a transfer tax proceeding as to certain property appointed to the respondent herein and dismissed said proceeding. The facts, so far as material, are stated in the opinion. The taxation of a transfer of property, passing under and by virtue of the exercise of a, power of appointment, under the provisions contained in subdivision 5 of section 220 of the Tax Law (L. 1896, ch.…
1Opinion of the CourtVann, J.
This appeal presents the question whether the legislature is prohibited by the Constitution, State or Federal, from passing an act to impose a transfer tax upon the exercise, by a last will and testament, of a power of appointment derived from a deed, executed before the passage of any statute imposing a tax upon the right of succession to the property of a decedent.
The facts out of which this question arose are as follows : On the 30th of September, 1848, William B. Astor owned a house and lot on Lafayette place, in the city of Eew York, and on that day he conveyed the same to his daughter,…
2Cases cited7 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- Orr v. GilmanSupreme Court of the United States · 1902
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
2 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Chanler v. KelseySupreme Court of the United States · 1907
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- Rubin v. Irving Trust Co.New York Court of Appeals · 1953
- In Re Proving the Will of BergdorfNew York Court of Appeals · 1912
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
47 more not listed; retrieve them via the Exa API.