In re the Appraisal of the Property of the Estate of Hess
Appellate Division of the Supreme Court of the State of New York
Appeal by Otto Kelsey, as Com ptroller of the State of Hew York, - from an order of the Surrogate’s Court qf Wyoming county, entered-, in said- Surrogate’s Court on the 10th day of July, 1905, affirming an Order theretofore made in the proceeding exempting certain real property from taxation, with notice"of an intention to-bring up for review upon such appeal-an order entered on the- 12th day of - June, 1905, reopening the above-entitled proceeding and allowing further -…
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Appeal by Otto Kelsey, as Com ptroller of the State of Hew York, - from an order of the Surrogate’s Court qf Wyoming county, entered-, in said- Surrogate’s Court on the 10th day of July, 1905, affirming an Order theretofore made in the proceeding exempting certain real property from taxation, with notice"of an intention to-bring up for review upon such appeal-an order entered on the- 12th day of - June, 1905, reopening the above-entitled proceeding and allowing further - evidence to he taken. ' - v •
1Opinion of the Court
Spring, J.:
On the 20th day of February, 1904, Silas L. Strivings, who was the party of the first part, and George Hess, party of- the second part, entered into a written agreement whereby Strivings agreed to remove with his wife to the farm of Hess in the town of Castile, occupying the dwelling in common with Hess and his wife, supporting and caring for them during their natural lives. Strivings agreed to “ reside upon and work ” said farm as long as said Hess “ and his said wife, or either of them, shall live.” By the terms of the contract the party of the second part was to harvest and…
2Cases cited8 opinions
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Estate of BrandrethNew York Court of Appeals · 1902
- In re the Appraisal of the Property of ThorneAppellate Division of the Supreme Court of the State of New York · 1899
- In re the Taxation of the Estate of MillerAppellate Division of the Supreme Court of the State of New York · 1902
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3Cited by5 opinions
- Kelly v. WoolseyCalifornia Supreme Court · 1918
- In re the Transfer Tax upon the Estate of BordenNew York Surrogate's Court · 1916
- In re the Estate of SeaichNew York Surrogate's Court · 1930
- In re the Estate of de EscoriazaNew York Surrogate's Court · 1914
- In re the Transfer Tax upon the Estate of BairdAppellate Division of the Supreme Court of the State of New York · 1927