In Re the Transfer Tax Upon the Estate of Keeney
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered October 16, 1908, which affirmed an order of the Kings County Surrogate’s Court assessing a transfer tax upon property transferred by decedent prior to her death by a certain deed of trust. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered October 16, 1908, which affirmed an order of the Kings County Surrogate’s Court assessing a transfer tax upon property transferred by decedent prior to her death by a certain deed of trust. The facts, so far as material, are stated in the opinion. The trust deed in "question was executed and delivered several years before the decedent’s death, and at a time when she was in perfectly good health. It was not, therefore, in any proper sense of the term, a transfer in contemplation of…
1Opinion of the Court
Cullen, Ch. J.
This is an appeal from the affirmance of an order of the surrogate of Kings county imposing a transfer tax upon the estate of Susan A. Keeney, a resident of that county, who died in 1907. In June, 1903, the deceased, by a deed of trust, transferred to the Fidelity Trust Company of Newark, New Jersey, certain personal property consisting of bonds and stock upon trust to pay to her during life one-quarter of the income, and the remaining three-quarters to her three children, and after her death to continue to pay the income or transfer the principal to her said children or their…
2Cases cited8 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- New York Ex Rel. Hatch v. ReardonSupreme Court of the United States · 1907
- People Ex Rel. Hatch v. . ReardonNew York Court of Appeals · 1906
- People Ex Rel. Farrington v. . MenschingNew York Court of Appeals · 1907
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
3 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- People Ex Rel. Doscher v. . SissonNew York Court of Appeals · 1918
57 more not listed; retrieve them via the Exa API.