In re Estate of Bushnell
Appellate Division of the Supreme Court of the State of New York
■ Appeal by Mary B. Cheney and Dotha B. Hillyer, as executrices, etc., of Frances L. Bushnell, deceased, and another, from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 14th day of March, 1902, determining the cash value of the interest of Emily Cheney Learned as a beneficiary under the last will and testament of Frances L. Bushnell, deceased, and assessing the tax thereon.
1Opinion of the Court
Laughlin, J.:
The property upon which the tax has been imposed consists of eighty shares of the stock of the National Bank of Commerce in the city of New York, and fifty shares of stock of the Delaware and Hhdson Canal Company. The material provisions of the will are as follows: “ (1) I give to my mother, Mary A. Bushnell, the use for her life of all my property, with power to reinvest the same. (2) After her use of my property shall have ceased, I leave it all excepting my personal effects, to my niece, Emily Cheney * * * to be hers and her heirs forever.”
The mother of the testatrix is still…
2Cases cited6 opinions
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Judicial Settlement of the Accounts of McDougallNew York Court of Appeals · 1894
- In re the Judicial Settlement of the Account of Proceedings of UngrichAppellate Division of the Supreme Court of the State of New York · 1900
- In re Accounting of TalmageAppellate Division of the Supreme Court of the State of New York · 1898
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In re ErbNew York Surrogate's Court · 1929
- In re the Judicial Settlement of the Account of Proceedings of HamlinAppellate Division of the Supreme Court of the State of New York · 1910
- In re the Transfer Tax upon the Estate of MerrittAppellate Division of the Supreme Court of the State of New York · 1913
- In re the Estate of BirdsallNew York Surrogate's Court · 1941
- Lowery v. HelveringCourt of Appeals for the Second Circuit · 1934
1 more not listed; retrieve them via the Exa API.