In Re the Transfer Tax Upon the Estate of Hodges
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered April 23, 1915, which affirmed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Frank F. Hodges, deceased. The facts, so far as material, are stated in the opinion. The construction of the Transfer Tax Statute, section 221a, by the courts below violates the plain intent of the law. (Matter of Hodges, 86 Misc.
Read the full summary
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered April 23, 1915, which affirmed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Frank F. Hodges, deceased. The facts, so far as material, are stated in the opinion. The construction of the Transfer Tax Statute, section 221a, by the courts below violates the plain intent of the law. (Matter of Hodges, 86 Misc. Rep. 367; Matter of Thompson, 87 Misc. Rep. 539; Matter of Harbeck, 161 N. Y. 211; People ex rel. M. G. Co. v. Rice, 138 N. Y. 151;…
1Opinion of the Court
Willard Bartlett, Oh. J.
The decedent, Frank F. Hodges, who died on January 31, 1913, left a will whereby he bequeathed to his widow property appraised at $181,068. About three weeks before his death he told his wife that he was not satisfied with the provision which he had made in his will for her benefit and that he desired to make her a present of some of his securities. In accordance with this express wish he gave her a number of shares of stock and certain bonds, the appraised value of which was $90,797.90. The bonds were given to the wife only thirteen days before Mr. Hodges died. The…
2Cases cited1 opinion
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
3Cited by10 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Marble v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1923
- The People v. McCormickIllinois Supreme Court · 1927
- Estate of StephensonWisconsin Supreme Court · 1920
- In re the Transfer Tax of GarciaAppellate Division of the Supreme Court of the State of New York · 1918
5 more not listed; retrieve them via the Exa API.