Legal Opinion
In re the Estate of Daniell
New York Surrogate's Court
Decided March 15, 1903PublishedCited by 2 opinions
Appeal from an order- fixing the transfer tax.
1Opinion of the Court
Fitzgerald, S.
Appeal by the executors from an order fixing the transfer tax. The decedent died in March, 1902. On June 14, 1898, an agreement was entered into between the decedent, Albert Wilkins, trustee, and Anna W. Daniell, the wife of testator, by which the decedent agreed to pay to Wilkins $2,500 a year during the lifetime of decedent’s wife, for her use and benefit. The agreement also provided that in case decedent’s-wife survive him, the trustee Wilkins might (if the wife elected so to do) deipand payment from the estate of a gross sum in satisfaction of the payments thereafter to fall…
2Cases cited4 opinions
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In re the Taxation of the Estate of MillerAppellate Division of the Supreme Court of the State of New York · 1902
- In re the Collateral Legacy & Inheritance Tax on the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1902
- In re Miller's EstateAppellate Division of the Supreme Court of the State of New York · 1902
3Cited by2 opinions
- In re the Appraisal of the Estate of BurhansNew York Surrogate's Court · 1917
- In re the Proceedings to Fix the Transfer Tax Upon the Estate of RoeckNew York Surrogate's Court · 1920