Legal Opinion

In re the Estate of Leggett

New York Surrogate's Court

Decided July 20, 1926PublishedCited by 1 opinion

1Opinion of the Court

Foley, S.

This appeal is taken by the executrix from the order fixing the transfer tax on the ground that the value of the life estate passing to decedent’s widow by a deed of trust has been added to the value of property passing by decedent’s will and a single exemption allowed.

The appeal is sustained. The decedent died November 10, 1924. In the deed of trust executed by him on January 4, 1924, he reserved to himself no right of revocation or material alteration of the instrument. The gift was absolute in its terms and took effect as of the date of the trust deed when the trust property was…

2Cases cited7 opinions

Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
In Re the Transfer Tax Upon the Estate of KeeneyNew York Court of Appeals · 1909
In re the Transfer Tax of GarciaAppellate Division of the Supreme Court of the State of New York · 1918
In re the Appraisal of Property under a Deed of Trust Dated August 21, 1909, Made by WebberAppellate Division of the Supreme Court of the State of New York · 1912
In Re the Transfer Tax Upon the Estate of HodgesNew York Court of Appeals · 1915

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

3Cited by1 opinion

In re the Estate of HarrisNew York Surrogate's Court · 1928