Legal Opinion

In Re the Transfer Tax Upon the Estate of Cole

New York Court of Appeals

Decided February 27, 1923PublishedCited by 34 opinions

1Opinion of the CourtMcLaughlin, J.

On the 27th of February, 1920, Charles K. Cole, a resident of Dutchess county, N. Y., died, leaving a will and codicil thereto which were there probated and letters testamentary issued to the executors and trustees therein named. Prior to the making of the will the testator entered into a contract with his son Philip in and by which he gave to him, on stated conditions, the income from certain personal property during his life. The executors and trustees appeal .from so much of the order of the Appellate Division as holds that certain remainders or reversions of the corpus of a trust fund…

2Cases cited12 opinions

  1. Riker v. . CornwellNew York Court of Appeals · 1889
  2. Lamb v. . LambNew York Court of Appeals · 1892
  3. In Re the Probate of the Last Will & Testament of MinerNew York Court of Appeals · 1895
  4. Komada & Co. v. United StatesSupreme Court of the United States · 1910
  5. Orinoco Realty Co. v. . BandlerNew York Court of Appeals · 1922

7 more not listed; retrieve them via the Exa API.

3Cited by34 opinions

  1. Turon v. J. & L. CONSTRUCTION CO.Supreme Court of New Jersey · 1952
  2. Buduson v. CurtisAppellate Division of the Supreme Court of the State of New York · 1955
  3. In re Bankers Trust Co.New York Surrogate's Court · 1929
  4. In re the Will of CohnNew York Surrogate's Court · 1944
  5. In re the Estate of FrayerNew York Surrogate's Court · 1935

29 more not listed; retrieve them via the Exa API.

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