Legal Opinion
In re the Estate of Hecht
New York Surrogate's Court
Decided April 21, 1926PublishedCited by 4 opinions
1Opinion of the Court
O’Brien, S.
On this appeal by the executors from the order fixing the transfer tax, the constitutionality of chapter 144 of the Laws of 1925, amending section 230 of the Tax Law, is questioned.
In the following excerpt from the 6th paragraph of section 230 the words in italics indicate the portion added to the section by the *212amendment: “ When property is transferred in trust or otherwise, and the rights, interest or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged, a tax shall be imposed upon…
2Cases cited4 opinions
- In Re the Transfer Tax Upon the Estate of ParkerNew York Court of Appeals · 1919
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of BrezNew York Court of Appeals · 1902
- In Re the Transfer Tax Upon the Estate of SeligmannNew York Court of Appeals · 1916
- In re the Transfer Tax upon the Estate of SeligmannAppellate Division of the Supreme Court of the State of New York · 1915
3Cited by4 opinions
- Salomon v. State Tax Comm'n of NYSupreme Court of the United States · 1929
- In re the Estate of AuchinclossNew York Surrogate's Court · 1926
- In re the Estate of KneelandNew York Surrogate's Court · 1929
- In re the Estate of SpeigelbergNew York Surrogate's Court · 1930