Smith v. . Cornell
New York Court of Appeals
Appeal from-judgment of the General Term of the Superior Court of the city of ¡New York, entered upon an order made March 2, 1885, which reversed a judgment in favor of plaintiff, entered upon-a decision of a judge at Special Term. (Beported below, 19 J. & S. 354.) The nature of the action and the facts are sufficiently stated in the opinion.
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Appeal from-judgment of the General Term of the Superior Court of the city of ¡New York, entered upon an order made March 2, 1885, which reversed a judgment in favor of plaintiff, entered upon-a decision of a judge at Special Term. (Beported below, 19 J. & S. 354.) The nature of the action and the facts are sufficiently stated in the opinion. Upon the death of the testator the taxes became a first lien upon the personal estate in the hands of the executor, and the land thereby became only secondarily liable therefor. (Harrison v. Peck, 56 Barb. 265; 2 R. S. 87, § 27.) The judgment in the…
1Opinion of the CourtGray, J.
At the time of the testator’s death, in January, 1883, he was seized of certain real estate in New York city, and, by his will, he had devised the same to his executor, in trust for certain uses and purposes. As the result of an action brought by this plaintiff, his only child, it was, in November, 1883, adjudged and decreed that the trust, attempted to be created by the will, was an unlawful one, and that the lands descended to plaintiff, as sole heir-at-law of the testator. At the time of his death there were unpaid the taxes imposed upon the lands for several years past, and, in May, 1883,…
2Cases cited2 opinions
- Belmont v. . ComanNew York Court of Appeals · 1860
- Seabury v. BowenNew York Surrogate's Court · 1855
3Cited by13 opinions
- Jemzura v. JemzuraNew York Court of Appeals · 1975
- In Re the Estate of UeckNew York Court of Appeals · 1941
- In Re the Accounting of GillNew York Court of Appeals · 1910
- P. T. McDermott, Inc. v. Lawyers Mortgage Co.New York Court of Appeals · 1922
- MacGregor v. Johnson-Cowdin-Emmerich, Inc.Court of Appeals for the Second Circuit · 1930
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