In Re the Estate of Beekman
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered May 6, 1921, which reversed an order of the Nassau County Surrogate’s Court assessing a transfer tax upon the estate of Gerard Beekman, deceased. The Beekman Family Association does not come within any of the provisions of section 221 of the Tax Law. (Matter of De Peyster, 210 N. Y. 216; People ex rel.
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Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered May 6, 1921, which reversed an order of the Nassau County Surrogate’s Court assessing a transfer tax upon the estate of Gerard Beekman, deceased. The Beekman Family Association does not come within any of the provisions of section 221 of the Tax Law. (Matter of De Peyster, 210 N. Y. 216; People ex rel. Wall & H. St. R. Co. v. Miller, 181 N. Y. 328; Matter of McCormick, 216 N. Y. 100; Matter of Mergentime, 129 App. Div. 367; Matter of Loeb, 169 App. Div. 588; Matter of Shattuck, 193…
1Opinion of the Court
Gerard Beekman, a bachelor, died on November 9th, 1918, at the age of seventy-five. His only near relatives living at the time of his death were his sister, Mrs. Hoppin, and her descendants. There were no other kinsmen of nearer relationship than second cousin, one degree removed. Mr. Beekman stated in his will that his sister and her family had been amply provided for by the will of his father.
By his will, dated May 23d 1917, he gave all of his residuary estate, amounting to nearly one million dollars, to the Beekman Family Association, a corporation organized in January, 1910, under the…
2Cases cited18 opinions
- In Re the Probate of the Will of MacDowellNew York Court of Appeals · 1916
- In Re the Probate of the Will ShattuckNew York Court of Appeals · 1908
- In Re the Transfer Tax Upon the Estate of De PeysterNew York Court of Appeals · 1914
- Paschal v. AcklinTexas Supreme Court · 1863
- Nichols v. AllenMassachusetts Supreme Judicial Court · 1881
13 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Christgau v. Woodlawn Cemetery Assn.Supreme Court of Minnesota · 1940
- Schoenheit v. LucasCourt of Appeals for the Fourth Circuit · 1930
- In re the Transfer Tax of the Estate of KennedyAppellate Division of the Supreme Court of the State of New York · 1934
- American-Russian Aid Ass'n v. City of Glen CoveNew York Supreme Court · 1964
- In re the Judicial Settlement of the Account of Proceedings of the Fifth Avenue BankAppellate Division of the Supreme Court of the State of New York · 1934
31 more not listed; retrieve them via the Exa API.