In Re the Appraisal Under the Transfer Tax Acts of the Property of Kimberly
New York Court of Appeals
Appeal from order of the Appellate Division of the Supreme Court in the second judicial department, made April 7, 1896, affirming an order of the surrogate of Kings county, which confirmed a report of an appraiser appointed to fix the transfer tax upon the property of the estate of David F. Kimberly, deceased. David F. Kimberly died in the city of Brooklyn June 29, 1895, leaving a last will and testament, which was admitted to probate on the tenth of the following September.
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Appeal from order of the Appellate Division of the Supreme Court in the second judicial department, made April 7, 1896, affirming an order of the surrogate of Kings county, which confirmed a report of an appraiser appointed to fix the transfer tax upon the property of the estate of David F. Kimberly, deceased. David F. Kimberly died in the city of Brooklyn June 29, 1895, leaving a last will and testament, which was admitted to probate on the tenth of the following September. Louisa Kimberly, the appellant, alone qualified as executrix thereof. She subsequently petitioned the surrogate of…
1Opinion of the CourtMartin, J.
Ho question as to the facts or the procedure in this case arises upon this appeal. The sole question involved relates to the construction of the testator’s will, and is whether the bequest was to the testator’s sisters jointly, or whether they took the property as tenants in common. That upon the death of one of the legatees before the decease of the testator, the legacy lapsed if it was to the legatees as tenants in common, is not denied by either party. The courts below have held that the legatees took as tenants in common, and, hence, that as to one-third of the testator’s estate, he died…
2Cases cited4 opinions
- Everitt v. . EverittNew York Court of Appeals · 1864
- Bliven v. . SeymourNew York Court of Appeals · 1882
- Mills v. . HussonNew York Court of Appeals · 1893
- Van Brunt v. . Van BruntNew York Court of Appeals · 1888
3Cited by119 opinions
- Herzog v. . Title Guarantee Trust Co.New York Court of Appeals · 1903
- Matter of HoffmanNew York Court of Appeals · 1911
- Moffett v. . ElmendorfNew York Court of Appeals · 1897
- In Re the Accounting of KingNew York Court of Appeals · 1910
- In Re the Accounting of RussellNew York Court of Appeals · 1901
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