Legal Opinion
In re the Appraisal of the Property of Smith
Appellate Division of the Supreme Court of the State of New York
Decided May 9, 1912PublishedCited by 8 opinions
Appeal by William Sohmer, as Comptroller of the State of New York, from an order of the Surrogate’s Court of the county of Westchester, entered in said Surrogate’s Court on the 2lth day of October, 1911, exempting the transfer of the residuary estate of the decedent from payment of ¡a transfer tax.
1Opinion of the Court
Hirschberg, J.:
Jonathan Smith died a resident of the county of Westchester in the year 1859, long before the passage of the first Inheritance or Transfer Tax Act in this State, leaving a last will and testament disposing of his residuary estate in the following manner:
“6. All the rest and remainder of my estate real and personal which I may now have or be entitled to, or may have or be entitled to at the time of my decease, I give, devise and bequeath unto my Executors in trust, to be by them held and kept invested together with all other moneys received by them under this will, on Bond and…
2Cases cited19 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Chanler v. KelseySupreme Court of the United States · 1907
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- Orr v. GilmanSupreme Court of the United States · 1902
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
14 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In re the Estate of WallNew York Surrogate's Court · 1930
- In re the Estate of MorrisonNew York Surrogate's Court · 1923
- In re the Estate of ThompsonNew York Surrogate's Court · 1914
- In re the Transfer Tax on the Estate of MeehanNew York Surrogate's Court · 1917
3 more not listed; retrieve them via the Exa API.