Legal Opinion
In re the Transfer Tax upon the Estate of Goldenberg
Appellate Division of the Supreme Court of the State of New York
Decided May 2, 1919PublishedCited by 5 opinions
Appeal by Herman Goldenberg, as trustee, from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 18th day of October, 1918, affirming a prior order fixing and assessing a tax upon the transfers of the property of the deceased.
1Opinion of the Court
Shearn, J.:
The decedent died February 19, 1897, leaving a will which, after providing for numerous specific legacies, directed that in case his wife should survive him, his executors and trustees, to whom he gave his property in trust, should collect the rents, income and profits therefrom and pay the same over to his wife during her life. It then provided as follows:
“ Twenty-third. If my wife shall not survive me, then upon my death, or, if she shall survive me, then upon her death, I order and direct my executors and trustees hereinafter named, the survivors or survivor of them, to sell as…
2Cases cited5 opinions
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In re the Transfer Tax on the Estate of LawrenceAppellate Division of the Supreme Court of the State of New York · 1904
- In re the Transfer Tax upon the Estate of ChappellNew York Surrogate's Court · 1914
3Cited by5 opinions
- In re the Estate of VanderbiltNew York Surrogate's Court · 1937
- In re the Estate of KnappNew York Surrogate's Court · 1931
- In re the Estate of CareyNew York Surrogate's Court · 1921
- In re the Transfer Tax upon the Estate of CareyAppellate Division of the Supreme Court of the State of New York · 1921
- In re the Estate of JesupNew York Surrogate's Court · 1935