In re the Transfer Tax upon the Estate of Steinwender
Appellate Division of the Supreme Court of the State of New York
Appeal by the Title Guarantee and Trust Company and another, as executors and trustees, from an order of the Surrogate’s Court of the county of Hew York, entered in the office of said Surrogate’s Court on the llth day of June, 1915, fixing and assessing the transfer tax upon the remainders created by the will of Julius Steinwender, deceased, upon an appeal from a prior order therein.
1Opinion of the Court
Page, J. :
The provisions of the will whereby the remainders upon which the tax fixed by the order appealed from were created are as follows: The testator, who died on June 4, 1912, devised and bequeathed all the rest, residue and remainder of his estate, real and personal, to his executors in trust to divide it into as many equal parts as he should have daughters surviving him or daughters who shall, if predeceasing him, leave a child or children. The will then provides:
“Each part to be set up as an independent trust for the benefit of each one of my daughters and the child or children of…
2Cases cited4 opinions
- Moore v. LittelNew York Court of Appeals · 1869
- In Re the Transfer Tax Upon the Estate of ZborowskiNew York Court of Appeals · 1914
- Crackanthorpe v. SicklesAppellate Division of the Supreme Court of the State of New York · 1918
- In re the Transfer Tax upon the Estate of HuttonAppellate Division of the Supreme Court of the State of New York · 1917
3Cited by8 opinions
- In re HornidgeNew York Surrogate's Court · 1929
- In re the Estate of LeonardNew York Surrogate's Court · 1932
- In re MeekerNew York Surrogate's Court · 1929
- In re Irving Trust Co.New York Surrogate's Court · 1929
- In re the Estate of ClarkNew York Surrogate's Court · 1923
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