Legal Opinion · Dissent

In re the Appraisal for Taxation of the Estate of Whiting

Appellate Division of the Supreme Court of the State of New York

Decided March 15, 1896Published

Appeal by John H. Davis and another, executors and trustees, ■etc.,, of Augustus Whiting, from an order of the 'Surrogate’s Court ■of the county of New York, entered in said Surrogate’s Court on the 6th day of January, 1896, affirming an order entered in said Surrogate’s Court on the 26th day of March, 1895, which confirmed ■an appraisement of the value of the inheritance of Charlotte Whiting under the will of Augustus Whiting, deceased.

1DissentIngraham, J.

The appellants, the executors and trustees of this estate, appeal from an order of the surrogate, which order affirmed an order *596made confirming an appraisement of thé value of the inheritance of Charlotte Whiting under the 'will of Augustus Whiting, deceased. The testator was .a non-resident, living at Newport in the State of Rhode Island, and by his will he left all his estate, real and personal, to his executors, the appellants, in trust, to receive the income and apply the same to the education and support of his daughter, Charlotte Whiting, until she arrived at the age of twenty-one, and…

2Cases cited9 opinions

  1. Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
  2. Matter of Estate of SwiftNew York Court of Appeals · 1893
  3. New York Ex Rel. Bank of Commerce v. Commissioners of TaxesSupreme Court of the United States · 1863
  4. In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
  5. Bank Tax CaseSupreme Court of the United States · 1865

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