Legal Opinion

In re the Estate of Slosson

New York Surrogate's Court

Decided November 15, 1914Published

Appeal from an order fixing the tax upon estate of decedent.

1Opinion of the Court

Fowler, S.

This is an appeal by the executor from the order fixing tax. The decedent, who was a resident of New York, died on the 2d of January, 1918. Her father, Peter Naylor, died on the 27th of November, 1872, leaving a will by which he directed his trustees to pay the income from a certain part of a trust fund to his daughter Josephine during her life, and on her death to pay over said fund as she by her last will should devise, bequeath or direct, “ and in default of such last will to pay over the same to those who by law should be entitled to receive it, had she died intestate, seized or…

2Cases cited5 opinions

  1. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
  2. In re the Transfer Tax upon the Trust Created by the Will of HaggertyAppellate Division of the Supreme Court of the State of New York · 1908
  3. In Re the Appraisal Under the Transfer Tax Act of the Estate of CookseyNew York Court of Appeals · 1905
  4. Whittemore v. Equitable Trust Co.Appellate Division of the Supreme Court of the State of New York · 1914
  5. In re the Collateral Legacy & Inheritance Tax on the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1902

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