In re the Appraisal under the Transfer Tax Acts of the Property of Backhouse
Appellate Division of the Supreme Court of the State of New York
Appeal by The Nassau Trust Company of the City of Brooklyn- and others from an order of the Surrogate’s Court of the county of Kings, entered in said Surrogate’s Court on the 17th day of November, 1905, denying the appellants’ motion to modify a decree theretofore entered in the proceeding fixing the transfer tax on the estate of George Backhouse,. deceased. , . The 'petition for modification was by the trustee under the will of . the father of, the said deceased, and the…
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Appeal by The Nassau Trust Company of the City of Brooklyn- and others from an order of the Surrogate’s Court of the county of Kings, entered in said Surrogate’s Court on the 17th day of November, 1905, denying the appellants’ motion to modify a decree theretofore entered in the proceeding fixing the transfer tax on the estate of George Backhouse,. deceased. , . The 'petition for modification was by the trustee under the will of . the father of, the said deceased, and the four children of the said deceased, who comprised all of his heirs at law, also joined. The will of Edward T. Backhouse…
1Opinion of the Court
Gaynor, J.:
The children of George Backhouse get the one-fifth of the estate of their grandfather by his will and not by the will of their father. It vested in them when the grandfather’s will took effect (Matter of Lansing, 182 N. Y. 238). It follows that it was not subject to a transfer tax, for the Transfer Tax Law had not yet been passed when it vested in them.
The surrogate had power to modify his decree, and should have done so, first, because ,the said children were not bound by it in so far as it imposed the tax in respect of the property they took under their grandfather’s will, for…
2Cases cited2 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- In Re the Appraisal of the Estate of ScrimgeourNew York Court of Appeals · 1903
3Cited by12 opinions
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- In re the Transfer Tax upon the Estate of HoffmanAppellate Division of the Supreme Court of the State of New York · 1914
- In re the Appraisal under the Acts in Relation to Taxable Transfers of Property of MorganAppellate Division of the Supreme Court of the State of New York · 1914
- In re the Appraisal of the Property of SmithAppellate Division of the Supreme Court of the State of New York · 1912
- In re the Estate of SeveranceNew York Surrogate's Court · 1919
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