In Re the Transfer Tax Upon the Estate of De Peyster
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 16, 1913, affirming an order of the New York County Surrogate’s Court which modified a prior order assessing a transfer tax upon the estate of Catharine A. De Peyster, deceased, by exempting therefrom a legacy to the New York Historical Society. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 16, 1913, affirming an order of the New York County Surrogate’s Court which modified a prior order assessing a transfer tax upon the estate of Catharine A. De Peyster, deceased, by exempting therefrom a legacy to the New York Historical Society. The facts, so far as material, are stated in the opinion. The New York Historical Society, as its name implies, was organized exclusively for historical purposes, and such legacy, therefore, is not exempt from taxation under section 221 of…
1Opinion of the CourtChase, J.
Catharine Augusta De Peyster died January 25, 1911, leaving a will by which she bequeathed the residue and principal part of her property to the New York Historical Society. In a transfer tax proceeding and on October 10, 1912, an order was entered in the Surrogate’s Court, New York county, assessing a transfer tax against said society in the sum of $50,756.61. An appeal was taken to the surrogate from the order fixing the tax on the express ground “that the said New York Historical Society was incorporated and is maintained exclusively for educational purposes and is an educational…
2Cases cited10 opinions
- In re the Appraisal under the Transfer Acts of the Property of MosesAppellate Division of the Supreme Court of the State of New York · 1910
- In Re the Appraisal of the Estate of WatsonNew York Court of Appeals · 1902
- In Re the Transfer Tax Upon the Estate of MergentimeNew York Court of Appeals · 1909
- In re the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of MergentimeAppellate Division of the Supreme Court of the State of New York · 1908
- In re Estate of WhiteAppellate Division of the Supreme Court of the State of New York · 1907
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- In re the Accounting of RathscheckNew York Court of Appeals · 1950
- Board of National Missions of Presbyterian Church in the United States v. NeeldSupreme Court of New Jersey · 1952
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