In re the Transfer Tax upon the Estate of McAvoy
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of Mew York from a decree of the Surrogate’s Court of the county of Kings, entered in said Surrogate’s Court on the 27th day of December, 1905, affirming an order entered on the 7th day of June, 1905, assessing a transfer tax upon the estate of Mary J. Avoy, deceased. .
1Opinion of the Court
Jenks, J.:
By paragraph 2 of her will the testator provided: “ I give and' bequeath unto Bev. Father Gruhl, of St. Alphonsus Church on Kent street, Brooklyn Borough, M. Y. City, or in the event of his death, to his successors as pastor of said Church, the sum of eight hundred (800) Dollars, to be'used in saying eight hundred (800) low masses, as follows: two hundred thereof for Henry J. Biley; two hundred thereof for Mary J, McAvoy; two hundred thereof for James A. McAvoy, and two hundred thereof for Jane Biley.” The sole question presented is whether this sum of -$800 is subject to a transfer…
2Cases cited1 opinion
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
3Cited by9 opinions
- In re the Estate of SmallmanNew York Surrogate's Court · 1931
- In re the Transfer Tax upon the Estate of MaverickAppellate Division of the Supreme Court of the State of New York · 1909
- In re the Estate of BreckwoldtNew York Surrogate's Court · 1941
- In re the Accounting of CoppersNew York Surrogate's Court · 1950
- In re the Estate of CunninghamNew York Surrogate's Court · 1931
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