In re Appraisal of the Property of Ogsbury
Appellate Division of the Supreme Court of the State of New York
Appeal by William L. .Ogsbury, a nephew" of William M. Ogsbury, deceased, from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 13th day of January, 1896, affirming a former order made by said Surrogate’s Court fixing the respective interests of the beneficiaries in the estate of the deceased, and the amount of the tax to be paid thereon under, the legacy and inheritance tax law of the State of New York.
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Appeal by William L. .Ogsbury, a nephew" of William M. Ogsbury, deceased, from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 13th day of January, 1896, affirming a former order made by said Surrogate’s Court fixing the respective interests of the beneficiaries in the estate of the deceased, and the amount of the tax to be paid thereon under, the legacy and inheritance tax law of the State of New York. On the 5th day of November,. 1885, the deceased executed and delivered to the United States Trust Company of New York city an indenture,…
1Opinion of the Court
Williams, J.:
We suppose it should be assumed, for the purposes of this appeal, that the property in question was actually delivered to the trust company at the time of the execution and delivery of the indenture, November 5, 1885 ; that the trust company executed the trust according to its terms during the lifetime of the deceased, and that after the death, the trust company transferred the property to the persons named in the will pursuant to the terms of the indenture and of the will. We find nothing in, the record to support the contention of the appellant, that the report of the appraiser…
2Cited by7 opinions
- State Board of Equalization v. ColeMontana Supreme Court · 1948
- In re the Appraisal under the Transfer Tax Act of the Estate of MasuryAppellate Division of the Supreme Court of the State of New York · 1898
- Nickel v. StateNevada Supreme Court · 1919
- In re Estate of CornellAppellate Division of the Supreme Court of the State of New York · 1901
- In re the Judicial Settlement of the Account of the Brooklyn Trust Co.New York Surrogate's Court · 1901
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