In re the Appraisal under the Transfer Tax Acts of the Property of Howe
Appellate Division of the Supreme Court of the State of New York
Appeal by John W. Kimball, treasurer of the county of Bangs, from so much of a decree of the Surrogate’s Court of the county of Kings, entered in said Surrogate’s Court on the 21st day of Hovember, 1900, as reverses certain portions of a decree theretofore entered in said Surrogate’s Court, assessing and fixing the transfer tax upon the estate of Elizabeth L. Howe, deceased.
1Opinion of the Court
Willard Bartlett, J. :
By the 11th article of her will, Elizabeth L. Howe devised and bequeathed a certain share of her estate to a trustee in trust to hold the same for Leavitt Howe during his lifetime, and to receive and pay over the rents, interest and income thereof to the said Leavitt Howe for his and his .family’s use," maintenance and support ;■ and she further authorized and directed the trustee, upon the death of said Leavitt Howe, to transfer and pay over the said, share so held in trust for him to such person of persons and in such manner and proportion and at such time or times as…
2Cases cited2 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- In re the Appraisal of Certain Funds by the Will of SeaverAppellate Division of the Supreme Court of the State of New York · 1901
3Cited by16 opinions
- In Re the Estate of VanderbiltNew York Court of Appeals · 1939
- In Re the Transfer Tax Upon the Estate of ColeNew York Court of Appeals · 1923
- In Re the Transfer Tax Upon the Estate of BurgessNew York Court of Appeals · 1912
- The People v. LinnIllinois Supreme Court · 1934
- In re the Estate of CandaNew York Surrogate's Court · 1921
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