Legal Opinion
In re the Estate of Duff
New York Surrogate's Court
Decided January 15, 1921PublishedCited by 5 opinions
Application to vacate an order appointing an appraiser.
1Opinion of the Court
Foley, S.
This is an application to vacate an order appointing an appraiser on the ground that the estate of the decedent is not subject to further transfer tax.
Decedent died October 28, 1904. By his will he directed that Ms residuary estate be divided into two parts, the income from one of which was to be paid to his son John for life,- and on his death the share to pass to John’s issue. In case no children survived the son, then the income was to be paid to decedent’s daughter, Mary, during her life, and upon her death the share to pass to her issue, and if no issue, then to whomsoever she…
2Cases cited4 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of NaylorNew York Court of Appeals · 1907
- Duff v. RodenkirchenNew York Supreme Court · 1920
- Duff v. FoxAppellate Division of the Supreme Court of the State of New York · 1920
3Cited by5 opinions
- In re the Estate of VanderbiltNew York Surrogate's Court · 1937
- In re the Estate of CareyNew York Surrogate's Court · 1921
- In re the Estate of TrumbullNew York Surrogate's Court · 1921
- In re the Transfer Tax upon the Estate of CareyAppellate Division of the Supreme Court of the State of New York · 1921
- In re the Estate of LathersNew York Surrogate's Court · 1938