Legal Opinion
In re the Estate of Jesup
New York Surrogate's Court
Decided March 12, 1935PublishedCited by 1 opinion
1Opinion of the Court
Foley, S.
These are cross-motions by the trustees of the estate of Morris K. Jesup and the State Tax Commission respecting the taxability in this estate of a remainder in a trust created by the will of Morris K. Jesup.
*847The trustees, before paying the corpus of the trust over to the beneficiaries named in the will of this decedent, seek an order declaring that there is no tax due from this estate on said remainder. The State Tax Commission opposes the application and by cross-motion seeks to tax the remainder by either of three separate methods:(a) By amending the pro forma order of December 2,…
2Cases cited7 opinions
- In re the Transfer Tax upon the Estate of PutnamAppellate Division of the Supreme Court of the State of New York · 1927
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of ZefitaNew York Court of Appeals · 1901
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of NaylorNew York Court of Appeals · 1907
- In re the Transfer Tax upon the Estate of ElyAppellate Division of the Supreme Court of the State of New York · 1913
- In re the Transfer Tax upon the Estate of GoldenbergAppellate Division of the Supreme Court of the State of New York · 1919
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3Cited by1 opinion
- In re the Estate of McKitterickNew York Surrogate's Court · 1940