Estate of Ludlow
New York Surrogate's Court
The deceased by lier will bequeathed one-half of her estate, consisting of personalty, to her daughter Susan M. Warren, absolutely, and bequeathed the use of the other one-half to her other daughter, Isabella D. Gould, during her natural life, with remainder to her children. By a codicil, she bequeathed to E. Ludlow Gould, one of said children, her silver tankard; to John W. DeB.
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The deceased by lier will bequeathed one-half of her estate, consisting of personalty, to her daughter Susan M. Warren, absolutely, and bequeathed the use of the other one-half to her other daughter, Isabella D. Gould, during her natural life, with remainder to her children. By a codicil, she bequeathed to E. Ludlow Gould, one of said children, her silver tankard; to John W. DeB. Gould, another of them, her silver sugar dish and milk pot; to Francis Louis Gould, another, her small silver waiter and fruit spoon; to Susan Mary Gould, another of said children, she made no specific bequest. The…
1Opinion of the Court
CoEEirr, S.
The act of 1892 imposed a tax upon the transfer of property by will, as in this case. The act further provides for the appointment of an appraiser to fix the fair market value, at the time of the transfer thereof, of property of persons whose estates shall be subject to the payment of any tax imposed by the act. By the 22d section, it is declared that the words “ estate ” and “ property,” as used in the act, shall be taken to mean the property or interest therein of the testator, etc., passing or transferred, and not as the property or interest *596therein passing or transferred to…
2Cited by2 opinions
- In re Millward's EstateNew York Surrogate's Court · 1894
- In re Gould's EstateNew York Surrogate's Court · 1895