Legal Opinion
In re the Tranfer Tax upon the Estate of Vanderbilt
Appellate Division of the Supreme Court of the State of New York
Decided November 8, 1918PublishedCited by 23 opinions
Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of New York, entered in the office of the clerk of said Surrogate’s Court on the 28th day of February, 1918, affirming an order fixing the transfer tax herein.
1Opinion of the Court
Page, J.:
Alfred Gwynne Vanderbilt, on the 15th day of December, 1911, entered into an ante-nuptial agreement with Margaret Emerson McKim which, among other things, provided:
*662“ Second. (A) That the said Alfred Gwynne Vanderbilt by last Will and Testament or other instrument to take effect and become operative immediately upon his death will give and bequeath or will assign, transfer and set over or cause to be assigned, transferred and set over to the said Margaret Emerson McKim provided she shall survive him the sum of Two million dollars ($2,000,000) or securities of the then market value of…
2Cases cited9 opinions
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- Johnston v. . SpicerNew York Court of Appeals · 1887
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Neller EstateSupreme Court of Pennsylvania · 1946
- In Re the Estate of HowellNew York Court of Appeals · 1931
- People v. First National BankIllinois Supreme Court · 1945
- In re the Estate of FullerNew York Surrogate's Court · 1933
18 more not listed; retrieve them via the Exa API.