In re Clarkson's Estate
New York Surrogate's Court
Application by the state comptroller for an order assessing a tax as of the date of the death of life tenant on an interest passing under the will of William R. Clarkson, deceased.
1Opinion of the Court
FOWLER, S.
Decedent died in 1895. He directed his trustee to pay the income of one-half of his residuary estate ‘to his wife during her life and the income of the other one-half to his sister during her life. He further directed that after the death of each of the life tenants the one-half of the residuary estate held in trust for her benefit should be paid to the Jennie Clarkson Baptist Orphan Home. This corporation was one of those charitable organizations which, under section 6 of chapter 319 of the Laws of 1848, as amended by Laws 1903, c. 623, could not take more than one-half of the…
2Cases cited7 opinions
- In re Estate of CrerarAppellate Division of the Supreme Court of the State of New York · 1900
- In re Estate of SchermerhornAppellate Division of the Supreme Court of the State of New York · 1899
- In re the Appraisal under the Transfer Tax Acts of the Property of LowryAppellate Division of the Supreme Court of the State of New York · 1903
- In re Crerar's EstateAppellate Division of the Supreme Court of the State of New York · 1900
- In re the Estate of von PostNew York Surrogate's Court · 1901
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3Cited by1 opinion
- In re Picot's EstateUtah Supreme Court · 1919