Legal Opinion
In re Hoffman's Estate
New York Supreme Court
Decided March 16, 1894Published
Appeal from surrogate court, New York county. Appraisement of the estate of Ella S. Hoffman for taxation under the transfer tax law. From the decree of the surrogate assessing and fixing the transfer tax, (26 N. Y. Supp. 888,) the executors and special guardian of Olga Sandford appeal. Reversed in part.
1Opinion of the CourtO’Brien, J.
Ella S. Hoffman died November 7, 1892, leaving a last will and testament, which was admitted to probate on the 9th day of December, 1892. As the assessment and tax with respect to the residuary estate are not in question here, and the only questions that arise are those presented by the fourth clause of the will, that, •only, need be quoted. That clause provides as follows:
“Fourth. I give, devise, and bequeath to my executors and trustees, hereinafter named, and to the survivors and survivor of them, and to their successors and successor, the sum of fifty thousand dollars, ($50,000.00,) to…
2Cases cited2 opinions
- In Re the Estate of HoweNew York Court of Appeals · 1889
- In re Curtis' EstateNew York Supreme Court · 1893