In re the Appraisal under Transfer Tax Acts of Property of Chapman
Appellate Division of the Supreme Court of the State of New York
Appeal by Charles H. Gaus, Comptroller'of the State of New-York, from an order of the Surrogate’s Court of the county of Kings, entered in said Surrogate’s Court on the. 23d- day. of February, 1909, reversing an order entered in said Surrogate’s Court on the 6th day of October, 1908, fixing a transfer tax herein.
1DissentWoodward, J.
(dissenting) :
■ John Davol died in 1878^ leaving a last will and testament, by the terms of which he created a trust fund of $165,109,18 for the use and benefit of Maria B. Chapman, his daughter, now deceased. This will, which bears date of November 21, 1874, provides in its 8th clause that “ at the death of any daughter of mine who shall survive me, 1 order and direct my said trustees to pay over all property, proceeds and estate held by them in trust, by virtue of either, or both the trusts for the benefit of my daughters herein to "such person or persons and for- such estate.and- use, and…
2Cases cited3 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- In Re the Appraisal of the Estate of VanderbiltNew York Court of Appeals · 1900
- In re the Appraisal Under the Acts in Relation to Taxable Transfers of Property of the Estate of ChapmanNew York Surrogate's Court · 1908