In re Patterson's Estate
New York Surrogate's Court
In the matter of the inheritance tax upon the estate of Susan Patterson.
1Opinion of the Court
CROSBY, S.
To say nothing of the magnitude and importance of this case, and] the almost certainty that it will be passed upon by higher courts, the nice question of law involved makes it proper for the surrogate to state his reasons for his decision and the process by which he reached it. There is not a question of fact in the case. There might have been one, but it was removed by stipulation in open court that $220,000 was the amount necessary to produce the income of $12,-000 a year, reserved to the grantor in the trust deed, hereinafter more fully dealt with. The matter is all reduced to a…
2Cases cited12 opinions
- In Re the Transfer Tax Upon the Estate of KeeneyNew York Court of Appeals · 1909
- In Re the Estate of GreenNew York Court of Appeals · 1897
- In Re the Estate of BrandrethNew York Court of Appeals · 1902
- In re the Appraisal under the Transfer Tax Act of the Estate of MasuryAppellate Division of the Supreme Court of the State of New York · 1898
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CornellNew York Court of Appeals · 1902
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of MadisonCalifornia Supreme Court · 1945
- In Re HollanderNew Jersey Superior Court Appellate Division · 1938
- Bethea v. SheppardCourt of Appeals of Texas · 1940
- Bishop Trust Company v. BurnsHawaii Supreme Court · 1963
- In re the Transfer Tax upon the Estate of CochraneNew York Surrogate's Court · 1921
3 more not listed; retrieve them via the Exa API.