Legal Opinion

In re the Transfer Tax upon the Estate of Wendel

New York Surrogate's Court

Decided May 15, 1916PublishedCited by 1 opinion

Appeal by the state comptroller from an order assessing the transfer tax.

1Opinion of the Court

Sawyer, S.—

John G. Wendel died intestate on the 30th day of November, 1914, and letters of administration were duly-issued upon his estate by the surrogate of Westchester county on the 30th day of January, 1915.

John D. Wendel, the father of the deceased intestate, died on November 24th, 1876, leaving a last will and testament, wherein he devised certain real-estate to his son John G. Wendel, for life, with power of appointment by deed or will to his lawful issue *463or to Ms sisters or their issue in such shares and for such estates and on such conditions as he might think fit.

The paragraph of…

2Cases cited6 opinions

  1. Chanler v. KelseySupreme Court of the United States · 1907
  2. Orr v. GilmanSupreme Court of the United States · 1902
  3. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of DelanoNew York Court of Appeals · 1903
  4. Isham v. New York Ass'n for Improving Condition of the PoorNew York Court of Appeals · 1904
  5. In re Appraisal of the Estate of VanderbiltAppellate Division of the Supreme Court of the State of New York · 1900

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3Cited by1 opinion

  1. In re the Appraisal of the Estate of WintjenNew York Surrogate's Court · 1917

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