In re the Appraisal of Property under a Deed of Trust Dated August 21, 1909, Made by Webber
Appellate Division of the Supreme Court of the State of New York
Appeal by William Sohmer, Comptroller of the State of New York, from an order of the Surrogate’s Court of the county of Westchester, entered in said Surrogate’s Court on the 21st day of February, 1912, modifying and amending an order of said court entered on the 16th day of June, 1911, fixing and assessing a transfer tax.
1Opinion of the Court
Woodward, J.:
John Webber died on the 15th day of June, 1909, leaving all of his estate, both real and personal, to his widow, Martha A. Webber, and the transfer tax upon this succession has been paid. On the 21st day of August, 1909, Martha A. Webber, the widow of the said John Webber, made, executed and delivered to Morris E. Webber and John Webber a deed in trust, reserving to herself the income of the estate transferred by such deed during her natural life. This deed was made for the purpose of giving effect to a proposed will which John Webber, *540deceased, had failed to execute, and appears…
2Cases cited1 opinion
- Matter of Estate of SwiftNew York Court of Appeals · 1893
3Cited by13 opinions
- Blodgett v. Union & New Haven Trust Co.Supreme Court of Connecticut · 1922
- Cahn v. CalvertTexas Supreme Court · 1959
- 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 MeseroleNew York Surrogate's Court · 1916
- In re the Estate of RyleNew York Surrogate's Court · 1936
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