In re the Transfer Tax of Garcia
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 31st day of October, 1917, in so far as it, in part, reverses a prior order fixing the tax herein. Appeal by Joseph F. Cullman and others, as executors, from all of said order except such portions as reverse the prior order fixing the tax.
1Opinion of the Court
Laughlin, J.:
The testator Francisco Garcia died on the 29th of April, 1916, leaving a last will and testament executed on the 27th day of February, 1912, which was admitted to probate on the 9th of August, 1916. He was survived by his widow to whom he gave a legacy of $100,000 and personal property appraised at $2,425.25, aggregating in value $102,425.25. On the fourth day of January preceding the execution of the will he executed a trust agreement by which he gave to two trustees, whom he afterwards appointed executors with his *714widow as executrix, $100,000 in trust to pay the income to…
2Cases cited9 opinions
- Matter of MeyerNew York Court of Appeals · 1913
- In Re the Estate of GreenNew York Court of Appeals · 1897
- In Re the Transfer Tax Upon Certain Trusts Made by BostwickNew York Court of Appeals · 1899
- In Re the Transfer Tax Upon Stock of William B. Dana Co.New York Court of Appeals · 1915
- In re the Transfer Tax upon the Estate of ThompsonAppellate Division of the Supreme Court of the State of New York · 1915
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- In Re the Transfer Tax Upon the Estate of SchmidlappNew York Court of Appeals · 1923
- In re Transfer Tax upon the Estate of BarstowAppellate Division of the Supreme Court of the State of New York · 1930
- In re the Estate of CummingsNew York Surrogate's Court · 1921
- In re the Appraisement of the Estate of WhittierAppellate Division of the Supreme Court of the State of New York · 1939
- In re the Estate of RyleNew York Surrogate's Court · 1936
12 more not listed; retrieve them via the Exa API.