In re the Estate of Kene
New York Surrogate's Court
The deceased died on the 11th day of May, 1891, leaving a last will and testament. Ilis estate consisted of real and personal property, all of which, with the exception of one house and lot, he bequeathed and devised to his two brothers, and was not of sufficient value to cause it to be subjected to taxation under the Collateral Inheritance Tax Law then in force. The house and lot mentioned was devised to one Louisa F. Hoffkens, who was not related to the testator.
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The deceased died on the 11th day of May, 1891, leaving a last will and testament. Ilis estate consisted of real and personal property, all of which, with the exception of one house and lot, he bequeathed and devised to his two brothers, and was not of sufficient value to cause it to be subjected to taxation under the Collateral Inheritance Tax Law then in force. The house and lot mentioned was devised to one Louisa F. Hoffkens, who was not related to the testator. An appraiser was appointed to ascertain and fix the value thereof, who duly reported such value at $1,509.43. A tax amounting to…
1Opinion of the Court
Coeein, S.
It is claimed by the counsel for the respondent that the bond accompanying the mortgage was an obligation of the deceased which his executors should pay, they having sufficient funds of the estate for that purpose. If this view were *66correct the mortgage would be satisfied out of the personal estate, and the devisee of the house and lot would take it free therefrom, and so be liable to the payment of the tax. In this he seems to be -in error. Such was the rule in England, but it was changed in this State as early as 1786, and is continued to the present day. By sec. 4, page 749, of…
2Cases cited1 opinion
- Hunt v. FishNew York Supreme Court · 1848
3Cited by1 opinion
- In re the Estate of FogartyNew York Surrogate's Court · 1937