Matter of Estate of Wolfe
New York Court of Appeals
. Appeal from order of the General Term of the Supreme Court in the first judicial department, made December 29, 1892, which affirmed a decree of the surrogate of the county of Mew York, imposing a collateral inheritance tax upon a legacy to Grace Church in the city of Mew York ana upon a legacy to the Metropolitan Museum of Art in the city of Mew York, given in the will of Catharine L. Wolfe, deceased. The facts, so far as material, are stated in the opinion.
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. Appeal from order of the General Term of the Supreme Court in the first judicial department, made December 29, 1892, which affirmed a decree of the surrogate of the county of Mew York, imposing a collateral inheritance tax upon a legacy to Grace Church in the city of Mew York ana upon a legacy to the Metropolitan Museum of Art in the city of Mew York, given in the will of Catharine L. Wolfe, deceased. The facts, so far as material, are stated in the opinion. The amendment in 1892 of the Collateral Inheritance Act was in terms retroactive, and should have led to a dismissal of the…
1Opinion of the CourtGray, J.
Catharine L. Wolfe died in the month of April, 1887, leaving a last will, by which, among other dispositions of her estate, she bequeathed a legacy of $350,000 to the rector, etc., of Grace church, in Mew York city, in trust for the benefit of that church, and another legacy to the Metropolitan Museum of Art, in said city, of her collection of paintings, of the appraised value of $148,025, and of the sum of $200,000 in money for the preservation and increase of that collection. In June, 1887, her executors applied to the surrogate of Mew York county for the appointment of an appraiser, under…
2Cited by24 opinions
- Trustees of Amherst College v. RitchNew York Court of Appeals · 1897
- Matter of Estate of UllmannNew York Court of Appeals · 1893
- In re the Transfer Tax upon the Estate of FletcherAppellate Division of the Supreme Court of the State of New York · 1926
- Rutherford v. LloydCalifornia Court of Appeal · 1930
- In re RiceAppellate Division of the Supreme Court of the State of New York · 1900
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