In Re the Transfer Tax Upon the Estate of Wright
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered December 11, 1914, which reversed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Charles F. Wright, deceased.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered December 11, 1914, which reversed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Charles F. Wright, deceased. The decedent, Charles F. Wright, had a remainder interest in the trust fund under his mother’s will subject to the life use of his brother, William J. Wright, and subject to be defeated by the birth of issue to his said brother. The mother and both sons were non-residents. Charles F. Wright died in 1909, before his brother, who…
1Opinion of the Court
Order of the Appellate Division reversed upon the authority of Matter of Zborowski (213 N. Y. 109), with costs in the Appellate Division and in this court payable from the estate. The proceeding is remitted to the Surrogate’s Court of New York county with direction to modify the order fixing the tax by deducting from the value of the estate the value of the life estate of William J. Wright to which it was subject, and fixing the tax upon its remaining value; no opinion.
Concur: Werner, Hiscock, Chase, Collin, Hogan, Miller and Cardozo, JJ.
2Cases cited1 opinion
- In Re the Transfer Tax Upon the Estate of ZborowskiNew York Court of Appeals · 1914
3Cited by6 opinions
- In re the Transfer Tax upon the Estate of PhelpsAppellate Division of the Supreme Court of the State of New York · 1917
- In re the Estate of LaidlawNew York Surrogate's Court · 1938
- In re the Estate of LawtonNew York Surrogate's Court · 1930
- In re Duncan's EstateNew York Surrogate's Court · 1916
- In re the Estate of WardenNew York Surrogate's Court · 1916
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