In Re the Transfer Tax Upon the Estate of Fearing
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered June 3, 1910, which affirmed an order of the New York Surrogate’s Court exempting from transfer tax certain property without the state transferred by the exercise of a, power of appointment conferred by the will of Daniel B. Fearing, deceased, upon Amey R. Sheldon, deceased. The facts, so far as material, are stated in the opinion.
Read the full summary
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered June 3, 1910, which affirmed an order of the New York Surrogate’s Court exempting from transfer tax certain property without the state transferred by the exercise of a, power of appointment conferred by the will of Daniel B. Fearing, deceased, upon Amey R. Sheldon, deceased. The facts, so far as material, are stated in the opinion. The trust property, over which Amey R. Sheldon exercised the power of appointment, belonged to the estate of Daniel B. Fearing, a resident decedent. (Hull…
1Opinion of the CourtGray, J.
The Appellate Division has affirmed a determination of the surrogate of New York county that “bonds and other property, located outside of this state ” at the date of the death of Mrs. Sheldon, a non-resident of this state, and transferred by her will, in the exercise of a power of appointment contained in the will of Daniel B. Fearing, were not subject to a transfer tax. Upon this appeal by the comptroller of the state, it is argued, in the first place, that the trust property, which was appointed by Mrs. Sheldon’s will, “ was property of a resident decedent, * * * and, consequently, taxable…
2Cases cited4 opinions
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Appraisal for Taxation of the Estate of WhitingNew York Court of Appeals · 1896
3Cited by16 opinions
- Fuller v. S. C. Tax CommissionSupreme Court of South Carolina · 1924
- In re the Transfer Tax on the Estate of CandaAppellate Division of the Supreme Court of the State of New York · 1921
- State ex rel. Smith v. Probate CourtSupreme Court of Minnesota · 1914
- Commonwealth v. HuntingtonSupreme Court of Virginia · 1927
- In re Transfer Tax of TiffanyAppellate Division of the Supreme Court of the State of New York · 1911
11 more not listed; retrieve them via the Exa API.