In re Davis' Estate
New York Supreme Court
Appeal from surrogate’s court, Ulster county. Appraisal under the transfer tax law of the estate of Katharine J. S. Davis. From an order and decree of the surrogate reversing a former decree made by him, and assessing a tax against Mary H. H. Ingraham for $464.31, with interest from February 2, 1894, for a period of eight months, at the rate of 6 per cent, per annum, and after that time at the rate of 10 per cent, per annum, said Mary H. 5. Ingraham appeals.
1Opinion of the CourtMayham, P. J.
On the 16th day of January, 1887, Mrs. Katharine J. S. Davis, of Ulster county, died, leaving a last will and testament, in which she gave to her sister, Mrs. Julia L. S. Ingraham, the mother of the appellant, all of her real and personal property, foilier sole and separate use and benefit for and during the term of her natural life, and, from and immediately after her decease, the testatrix, by her will, gave, devised, and bequeathed the same to the children of Mrs. Ingraham living at the time of her decease, share and share alike. At the time of the death of the testatrix, Mary H. S.…
2Cases cited8 opinions
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Estate of RooseveltNew York Court of Appeals · 1894
- Kelsey v. . WesternNew York Court of Appeals · 1849
- People Ex Rel. Marsh v. . CampbellNew York Court of Appeals · 1894
- Avery v. WoodbeckNew York Supreme Court · 1872
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3Cited by2 opinions
- Vaill v. McPhailSupreme Court of Rhode Island · 1912
- In re the Transfer Tax upon the Estate of FletcherAppellate Division of the Supreme Court of the State of New York · 1926