Legal Opinion

In re the Estate of Murray

New York Surrogate's Court

Decided October 15, 1915PublishedCited by 5 opinions

Appeal from an order fixing and assessing the transfer tax.

1Opinion of the Court

Fowler, S.

The decedent, who died October 22, 1913, by her will gave her entire residuary estate to ten charitable corporations, each of which, from the nature of its work and the *256proofs submitted by it relative to the same, is entitled to exemption from the imposition of the transfer tax. It seems that some of the decedent’s next of kin interposed objections to the probate of the will, while others of them instituted a suit in the Supreme Court in order to obtain like relief. Subsequently a compromise agreement was entered into by all the parties, the result of which was that the residuary…

2Cases cited4 opinions

  1. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
  2. In re the Transfer Tax upon the Estate of WolfeAppellate Division of the Supreme Court of the State of New York · 1903
  3. In Re the Appraisal Under the Transfer Tax Law of the Estate of WolfeNew York Court of Appeals · 1904
  4. In re the Transfer Tax upon the Estate of MerrittAppellate Division of the Supreme Court of the State of New York · 1913

3Cited by5 opinions

  1. Taylor v. StateCourt of Appeals of Georgia · 1929
  2. County v. Methodist Episcopal ChurchNebraska Supreme Court · 1932
  3. In re the Estate of De LamarNew York Surrogate's Court · 1922
  4. In re the Estate of McQuirkNew York Surrogate's Court · 1927
  5. In re the Estate of SuppleNew York Surrogate's Court · 1921

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