In re the Transfer Tax upon the Trust Created by the Will of Haggerty
Appellate Division of the Supreme Court of the State of New York
Appeal by James M. Crafts and another, as trustees, etc., from an order of the Surrogate’s Court of tiie county of New York, entered in said Surrogate’s Court on. the 4th day of May, 1908, affirming an order of said court entered on the 13th day of March, 1908, subjecting to a transfer tax the interest in the estate of Ogden Haggerty, deceased, which passed to one Clemence H. Crafts upon the death of Anna K. Shaw.
1Opinion of the Court
Ingraham, J.:
Ogden Haggerty died in the city of New York on the 30th of August, 1875, leaving a last will and testament, which was duly admitted to probate by the surrogate of the county of Hew York on the llth day of December, 1875. The testator gave to his executors in trust all his residuary estate, to divide thé same into three equal shares, one of such shares to be for the benefit of his wife and one for the benefit of each of his two daughters, Anna K. Shaw and Clemence H. Crafts. In respect to the share designed for the benefit of his daughter, Anna K. Shaw, one-half of such share he…
2Cases cited5 opinions
- Hawley & King v. JamesNew York Court of Chancery · 1835
- Campbell v. . StokesNew York Court of Appeals · 1894
- In Re the Appraisal Under the Transfer Tax Act of the Estate of CookseyNew York Court of Appeals · 1905
- Stall v. Catskill BankNew York Supreme Court · 1837
- Knowlton v. . AtkinsNew York Court of Appeals · 1892
3Cited by35 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 the Transfer Tax upon the Estate of BowersAppellate Division of the Supreme Court of the State of New York · 1921
- In re Irving Trust Co.New York Surrogate's Court · 1929
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