Legal Opinion

In re the Estate of Fancher

New York Surrogate's Court

Decided February 16, 1931Published

1Opinion of the Court

Bird, S.

By the terms of his- will Mr. Fancher gave the sum of $25,000 to the Allegany State Park to be used by the Park Commission in improving and beautifying the park. Under the pro forma order fixing the tax in this estate this bequest was held to be not taxable. From that order, so made, this appeal is taken.

The order is dated September 11, 1930, and a copy of the same was mailed on that day to the attorney for the State Tax Commission. It is quite likely that the order, together with the schedules and proof of notice to all interested parties in the tax proceeding was not mailed to the…

2Cases cited6 opinions

In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
Waldo v. . SchmidtNew York Court of Appeals · 1910
In Re the Transfer Tax Upon the Estate of KaneNew York Court of Appeals · 1927
In re the Transfer Tax upon the Estate of SeymourAppellate Division of the Supreme Court of the State of New York · 1911
In re the Estate of ConnellyNew York Surrogate's Court · 1902

1 more not listed; retrieve them via the Exa API.