In re Prall
Appellate Division of the Supreme Court of the State of New York
Laughlin, J., dissented. Appeal by the Protestant Episcopal Church Missionary Society for Seamen in the City and Port of blew York from an order of the Surrogate’s Court of blew York county, entered in said Surrogate’s Court on the 20th day of May, 1902, as amended by an order entered in said court on the 3d day of July, 1902, assessing á transfer tax upon a legacy bequeathed by Eliza Ann Frail, deceased, to the appellant.
1Opinion of the Court
Ingraham, J.:
By the will of the testatrix there was bequeathed to the “ Protestant Episcopal Church Missionary Society for Seamen in the City and Port of blew York” the sum of $1,000. The surrogate determined that this legacy was subject to a transfer tax, and from that determination this appeal is taken. The testatrix died on the 23d day of March, 1902. By chapter 458 of the Laws of 1901, section 221 of the Tax Law (Laws of 1896, chap. 908) was amended so as to provide: “ But any property heretofore or hereafter devised or bequeathed to any person who is a bishop, or to any religious…
2Cases cited1 opinion
- In Re the Appraisal of the Estate of WatsonNew York Court of Appeals · 1902
3Cited by3 opinions
- In re Estate of WhiteAppellate Division of the Supreme Court of the State of New York · 1907
- Female Academy of Sacred Heart v. Doane Stuart SchoolAppellate Division of the Supreme Court of the State of New York · 2012
- Connelly Foundation AppealSupreme Court of Pennsylvania · 1970