Legal Opinion

In re the Estate of Hammargren

New York Surrogate's Court

Decided May 2, 1936PublishedCited by 1 opinion

1Opinion of the Court

Foley, S.

Upon this motion to fix the estate tax, the question presented is whether a legacy to the teachers’ retirement fund is exempt from tax. The testatrix in her lifetime was a member of the teachers’ retirement system, and the sixth paragraph of her will reads:

“ Sixth. I hereby relinquish all my right, title and interest in the Teachers’ Retirement Fund and give and bequeath to such fund or its lawful custodians all my said interest together with my deposit in the Union Dime Savings Bank.”

*147The decedent’s interest in the teachers’ retirement fund amounted to $15,498.71. The question has…

2Cases cited5 opinions

In re the Transfer Tax upon the Estate of RockefellerAppellate Division of the Supreme Court of the State of New York · 1917
In Re the Transfer Tax Upon the Estate of MergentimeNew York Court of Appeals · 1909
In re the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of MergentimeAppellate Division of the Supreme Court of the State of New York · 1908
In re the Transfer Tax Appraisal of the Estate of SaundersNew York Surrogate's Court · 1912
In re the Estate of GuiterasNew York Surrogate's Court · 1920

3Cited by1 opinion

In re the Estate of StephaniNew York Surrogate's Court · 1937