In re the Transfer Tax on the Estate of De Lamar
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Finch, J.:
Joseph R. De Lamar died on December 1, 1918, leaving a gross estate of $32,282,927* 67. He left as his sole heir and next of kin a daughter, Alice A. De Lamar. Decedent left a will which was duly admitted to probate in New York county and which disposed of the estate in the following manner: Specific bequests to his said daughter of the aggregate value of $1,273,517.07;. a trust of $10,000,000 (of a present value of $8,096,925) to pay the income to the daughter for life, with remainder to her surviving issue, or, if she died without'issue, with remainder to the residuary legatees;…
2Cases cited8 opinions
- Trustees of Amherst College v. RitchNew York Court of Appeals · 1897
- Hollis v. . Drew Theological SeminaryNew York Court of Appeals · 1884
- In re the Transfer Tax upon the Estate of WolfeAppellate Division of the Supreme Court of the State of New York · 1903
- Williams v. . TiltNew York Court of Appeals · 1867
- In Re the Appraisal Under the Transfer Tax Law of the Estate of WolfeNew York Court of Appeals · 1904
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3Cited by20 opinions
- Dimock v. CorwinCourt of Appeals for the Second Circuit · 1938
- Humphrey v. MillardCourt of Appeals for the Second Circuit · 1935
- Estate of AdamsCalifornia Court of Appeal · 1958
- Commissioner of Internal Rev. v. MacAulay's EstateCourt of Appeals for the Second Circuit · 1945
- In re the Estate of SonderlingNew York Surrogate's Court · 1935
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