Legal Opinion

In re the Transfer Tax upon the Estate of Bowers

Appellate Division of the Supreme Court of the State of New York

Decided March 4, 1921PublishedCited by 24 opinions

Appeal by William C. Bowers and others from an order of the Surrogate’s Court of the county of New York, entered in said surrogate’s office on the 19th day of June, 1920, as resettled by an order of said surrogate entered in said surrogate’s office on the 25th day of September, 1920, in so far as said order on appeal from a prior order provides that the property transferred by John M. Bowers by certain trust deeds is subject to a transfer tax.

1Opinion of the Court

Page, J.:

While the notice of appeal related to the taxation of property transferred by seven trust deeds, the appellants «only claim that the order was erroneous as to four.

First. The trust created for the benefit of Mary Bowers Coppell by deed dated July 27, 1908.

Second. The trust created for the benefit of Martha Dandridge Bowers by deed dated July 27, 1908.

Third. The trust created for the benefit of Mary S. Bowers, Clara Collins and William C. Bowers, 2nd, by deed dated November 7, 1910.

Fourth. The trust created for the benefit of Spotswood D. Bowers by deed dated September 23, 1916.

The…

2Cases cited5 opinions

In Re the Transfer Tax Upon Certain Trusts Made by BostwickNew York Court of Appeals · 1899
In re the Appraisal under the Transfer Tax Act of the Estate of MasuryAppellate Division of the Supreme Court of the State of New York · 1898
In re the Transfer Tax upon the Trust Created by the Will of HaggertyAppellate Division of the Supreme Court of the State of New York · 1908
Crackanthorpe v. SicklesAppellate Division of the Supreme Court of the State of New York · 1918
In re the Transfer Tax upon the Estate of SpingarnAppellate Division of the Supreme Court of the State of New York · 1916

3Cited by24 opinions

Dolan's EstateSupreme Court of Pennsylvania · 1924
In Re the Transfer Tax Upon the Estate of SchmidlappNew York Court of Appeals · 1923
In re the Transfer Tax upon the Estate of CarnegieAppellate Division of the Supreme Court of the State of New York · 1922
In Re FosdickNew Jersey Superior Court Appellate Division · 1927
In re the Transfer Tax upon the Estate of CochraneNew York Surrogate's Court · 1921

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