People ex rel. Metropolitan Trust Co. v. Travis
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendant, Eugene M. Travis, as Comptroller, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 9th day of July, 1919, directing the issuance of a peremptory writ of mandamus against the defendant requiring him to refund an excess of transfer tax received by him from the estate of William H. Tillinghast, deceased. The opinion of the Special Term is reported in People ex rel.
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Appeal by the defendant, Eugene M. Travis, as Comptroller, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 9th day of July, 1919, directing the issuance of a peremptory writ of mandamus against the defendant requiring him to refund an excess of transfer tax received by him from the estate of William H. Tillinghast, deceased. The opinion of the Special Term is reported in People ex rel. Metropolitan Trust Co. v. Travis (107 Mise. Rep. 377).
1Opinion of the Court
Cochrane, J.:
By the will of William H. Tillinghast, deceased, probated January 2, 1903, he bequeathed his residuary estate to his executors in trust to pay the income to his wife during her life with remainder after her death in fee to his brother, a nephew and a niece. He provided, however, that $100,000 of this residuum should be paid absolutely to such persons as his said wife might by her last will designate. He died on December 9, 1902. Section 230 of the Tax Law provides that in fixing the transfer tax no allowance shall be mad.e on account of any contingency whereby an interest in the…
2Cases cited4 opinions
- In Re the Appraisal Under the Transfer Tax Act of the Trust Estate Held for the Life of O'BerryNew York Court of Appeals · 1904
- In Re the Transfer Tax Upon the Estate of ParkerNew York Court of Appeals · 1919
- In re the Estate of TillinghastNew York Surrogate's Court · 1916
- In re the Transfer Tax upon the Estate of TillinghastAppellate Division of the Supreme Court of the State of New York · 1918
3Cited by15 opinions
- State Division of Human Rights v. New York State Department of Correctional ServicesAppellate Division of the Supreme Court of the State of New York · 1982
- Brodsky v. MurphyNew York Court of Appeals · 1969
- Towley v. King Arthur Rings, Inc.New York Court of Appeals · 1976
- In re the Estate of FordNew York Surrogate's Court · 1950
- Dick v. MurphyAppellate Division of the Supreme Court of the State of New York · 1927
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