In re the Appraisal under the Transfer Tax Law upon the Estate of Townsend
Appellate Division of the Supreme Court of the State of New York
Appeal by the petitioner, The New York Exchange for Woman’s Work, legatee, from an order of the surrogate of the county of New York, entered in said Surrogate’s Court on the 29th day of April, 1912, denying the petitioner’s motion for an order modifying a former order fixing a transfer" tax upon the estate of Jane A. Townsend, deceased, by striking therefrom the assessment of' a legacy to the petitioner.
1Opinion of the Court
Scott, J.:
The facts are not in dispute. Jane A. Townsend, who died on August 20, 1908, by her will, left a legacy to the petitioner of $10,000. Said petitioner is a charitable and benevolent corporation organized under chapter 819 of the Laws of 1848, entitled “An Act for the incorporation of benevolent, charitable, scientific and missionary societies. ” As such any legacy to it is exempt from the payment of any transfer tax by the provisions of section 221 of the Tax Law (Gen. Laws, chap. 24; Laws of 1896, chap. 908), as amended by chapter 368 of the Laws of 1905 and chapter 310 of the Laws…
2Cases cited10 opinions
- In Re the Estate of GihonNew York Court of Appeals · 1902
- In re SillimanAppellate Division of the Supreme Court of the State of New York · 1903
- Morgan v. CowieAppellate Division of the Supreme Court of the State of New York · 1900
- In Re the Appraisal of the Estate of ScrimgeourNew York Court of Appeals · 1903
- In re the Appraisal of the Estate of WilletsAppellate Division of the Supreme Court of the State of New York · 1907
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3Cited by7 opinions
- State Ex Rel. v. YoungWyoming Supreme Court · 1932
- In re the Estate of FordNew York Surrogate's Court · 1950
- In re TroescherAppellate Division of the Supreme Court of the State of New York · 1942
- In re the Estate of HollandNew York Surrogate's Court · 1930
- In re the Transfer Tax upon the Estate of DelafieldNew York Surrogate's Court · 1919
2 more not listed; retrieve them via the Exa API.