In Re the Estate of Brandreth
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered March 8, 1901, which reversed a decree of the Westchester County Surrogate’s Court affirming a decree which fixed the amount of a transfer tax to be imposed upon the estate" of Ceorge A. Brandreth, deceased. The facts, so far as material, are stated in the opinion. The reversal by the Appellate Division was upon the law and not upon the facts. (Code Civ.
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Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered March 8, 1901, which reversed a decree of the Westchester County Surrogate’s Court affirming a decree which fixed the amount of a transfer tax to be imposed upon the estate" of Ceorge A. Brandreth, deceased. The facts, so far as material, are stated in the opinion. The reversal by the Appellate Division was upon the law and not upon the facts. (Code Civ. Pro. §§ 1338, 1361; Bomeisler v. Forster, 154 N. Y. 229; People v. A. Ry. Co., 160 N. Y. 225; Gannon v. McGuire, 160 N. Y. 476;…
1Opinion of the CourtCullen, J.
On January 2nd, 1893, George A. Brandreth (who died on November 15th, 1897) transferred to his four daughters eleven shares of the capital stock of the Porous Plaster Company, a domestic corporation, of the par value of $5,000 each. On the same day his daughters executed, acknowledged and delivered to said Brandreth an instrument which recited that Brandreth had transferred the stock “ upon condition that he is to receive all dividends declared upon said stock for the term of his life, and also upon condition that he has the right to vote upon the stock the same as though no transfer had been…
2Cases cited10 opinions
- Smith v. . Van OstrandNew York Court of Appeals · 1876
- Boardman v. Lake Shore & Michigan Southern Railway Co.New York Court of Appeals · 1881
- In Re the Estate of GreenNew York Court of Appeals · 1897
- Hyatt v. . AllenNew York Court of Appeals · 1874
- Ewing v. . WightmanNew York Court of Appeals · 1901
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3Cited by52 opinions
- Gruen v. GruenNew York Court of Appeals · 1986
- Abercrombie v. Andrew CollegeDistrict Court, S.D. New York · 2006
- People Ex Rel. Farrington v. . MenschingNew York Court of Appeals · 1907
- State Street Trust Co. v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
- In re Fulham's EstateSupreme Court of Vermont · 1923
47 more not listed; retrieve them via the Exa API.