In Re the Estate of Davis
New York Court of Appeals
Aiteal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered November 15, 1904, which modified and affirmed as modified a decree of the Steuben County Surrogate’s Court assessing a transfer tax upon the estate of John W. Davis, deceased. The facts, so far as material, are stated in the opinion.
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Aiteal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered November 15, 1904, which modified and affirmed as modified a decree of the Steuben County Surrogate’s Court assessing a transfer tax upon the estate of John W. Davis, deceased. The facts, so far as material, are stated in the opinion. The decedent standing in parental relation exempts this legatee from paying a collateral inheritance tax in excess of that paid by children. (L. 1896, ch. 908, § 221; Matter of Capron, 30 N. Y. S. R. 948.) The test of whether the testator, John W.…
1Opinion of the Court
Cullen, Ch. J.
The sole question presented by this appeal is whether the appellant, Jennie F. Lyon, a legatee under the will of John W. Davis, sustained to that testator the relation of a “ child to whom any such decedent * * * for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, provided, however, such relation began at or before the child’s fifteenth birthday and was continuous for said ten years thereafter.” If she did sustain such relation, her legacy was taxable only at the rate of one per cent on the excess above ten thousand…
2Cases cited2 opinions
- In Re the Appraisal of the Estate of BeachNew York Court of Appeals · 1897
- In Re the Revocation of the Probate of the Last Will & Testament of KeefeNew York Court of Appeals · 1900
3Cited by9 opinions
- Loomis v. State of CaliforniaCalifornia Court of Appeal · 1964
- In re the Estate of McNamaraNew York Surrogate's Court · 1930
- In Re RogersNew Jersey Superior Court Appellate Division · 1954
- Bravand v. NeeldNew Jersey Superior Court Appellate Division · 1955
- Conner v. ParsleyCourt of Appeals of Kentucky · 1921
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