In re the Appraisal under the Transfer Tax Act of the Estate of Masury
Appellate Division of the Supreme Court of the State of New York
Appeal by J ohn M. Masury and others from portions of an order or decree of the surrogate of Suffolk'county, entered in said Surrogate’s Court on the 30th day of March, 1891, modifying an order or decree of said surrogate dated November 13, 1896, which confirmed the report of an appraiser appointed to assess the tax pursuant to the Transfer Tax Act (Chap. 399 of the Laws of 1892), and, as so modifying such former decree, assessing and fixing the tax upon the transfers to the…
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Appeal by J ohn M. Masury and others from portions of an order or decree of the surrogate of Suffolk'county, entered in said Surrogate’s Court on the 30th day of March, 1891, modifying an order or decree of said surrogate dated November 13, 1896, which confirmed the report of an appraiser appointed to assess the tax pursuant to the Transfer Tax Act (Chap. 399 of the Laws of 1892), and, as so modifying such former decree, assessing and fixing the tax upon the transfers to the appellants of certain-property of John W. Masury,' deceased.
1Opinion of the Court
Woodwaed, J.:
In the year 1882 John W. Masury, then a resident of Moriches, in the town of Brookhaven, Suffolk county, this State, adopted his grandsons, John Miller Masury and Frederick L. M. Masury, as his sons. In 1883 the said John W. Masury created a trust for John Miller Masury amounting tó $150,000. This trust was subsequently revoked, and.in 1888 a new trust for the same amount was created, which w.as in turn revoked on the 7th day of September, 1892. On the fourteenth day of September of the same year the said •John W. Masury executed two deeds of trust to the Brooklyn Trust Company…
2Cases cited2 opinions
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- In re Appraisal of the Property of OgsburyAppellate Division of the Supreme Court of the State of New York · 1896
3Cited by42 opinions
- Dolan's EstateSupreme Court of Pennsylvania · 1924
- In Re the Transfer Tax Upon the Estate of KeeneyNew York Court of Appeals · 1909
- People v. Northern Trust Co.Illinois Supreme Court · 1919
- In Re the Transfer Tax Upon the Estate of SchmidlappNew York Court of Appeals · 1923
- In re the Transfer Tax upon the Estate of CarnegieAppellate Division of the Supreme Court of the State of New York · 1922
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