In re the Transfer Tax upon the Estate of Seligmann
Appellate Division of the Supreme Court of the State of New York
Appeal by Eugene M. Travis, as Comptroller, 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 29th day of April, 1915, fixing and assessing a transfer tax upon this estate.
1Opinion of the Court
Scott, J.:
The will of Maurice Seligmann, deceased, was admitted to probate on April 24, 1908. By the 2d clause of his will he gave all of his residuary estate to his executors in trust to convert the same into money, and to divide it into two equal portions. As to one of said portions he directed his executors to dispose thereof as-follows: “ (2) And as to the other equal portion of my residuary estate, to allot the same in equal shares to my children me surviving and to the then surviving issue of any deceased child of mine, such issue taking the share their parent would, if then living,…
2Cases cited2 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of NaylorNew York Court of Appeals · 1907
- In re Fixing the Transfer Tax upon the Remainder Limited upon the Life of MasonAppellate Division of the Supreme Court of the State of New York · 1907
3Cited by8 opinions
- In re the Transfer Tax upon the Estate of HechtAppellate Division of the Supreme Court of the State of New York · 1927
- In Re the Transfer Tax Upon the Estate of SeligmannNew York Court of Appeals · 1916
- In re the Transfer Tax upon the Estate of BuckiAppellate Division of the Supreme Court of the State of New York · 1916
- In re the Estate of HechtNew York Surrogate's Court · 1926
- In re the Estate of AuchinclossNew York Surrogate's Court · 1926
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