In re the Appraisal under the Acts in Relation to Taxable Transfers of Property of Morgan
Appellate Division of the Supreme Court of the State of New York
Appeal by Matthew Morgan, the executor of Annie Cole Morgan, deceased, from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 4th day of June, 1914, denying his motion to modify an order of said court entered as of course, on the report of the transfer tax appraiser on the 16th day of March, 1908, fixing the' cash value of the property and the transfer tax of the respective interests of the three children of…
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Appeal by Matthew Morgan, the executor of Annie Cole Morgan, deceased, from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 4th day of June, 1914, denying his motion to modify an order of said court entered as of course, on the report of the transfer tax appraiser on the 16th day of March, 1908, fixing the' cash value of the property and the transfer tax of the respective interests of the three children of the testatrix, of whom the executor is one.
1Opinion of the Court
Laughlin, J.:
The order which the appellant moved to modify was made on the 16th day of March, 1908, and the motion to modify it was made March 27, 1914.
The tax, in so far as it is involved in the application made by the appellant for a modification of the order, was imposed upon the theory that certain interests passed to three surviving children of the testatrix by virtue of the exercise by her of powers of appointment. The motion relates to three separate trusts or property interests. The surrogate was of opinion that inasmuch as two of the interests went by virtue of the exercise of the…
2Cases cited9 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- In re CooganNew York Supreme Court · 1899
- 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
- In re SillimanAppellate Division of the Supreme Court of the State of New York · 1903
- In re the Appraisal under the Transfer Tax Acts of the Property of BackhouseAppellate Division of the Supreme Court of the State of New York · 1906
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In re the Estate of DunneNew York Surrogate's Court · 1931
- In re the Estate of FordNew York Surrogate's Court · 1950
- In re the Estate of TillinghastNew York Surrogate's Court · 1916
- In re the Estate of McNeilNew York Surrogate's Court · 1967
- In re the Transfer Tax upon the Estate of DelafieldNew York Surrogate's Court · 1919
4 more not listed; retrieve them via the Exa API.