Legal Opinion
In re the Estate of Tillinghast
New York Surrogate's Court
Decided February 15, 1916PublishedCited by 4 opinions
Application to modify an order assessing a transfer tax.
1Opinion of the Court
Fowler, S.—
This is an application to modify an order assessing a transfer tax upon the estate of the decedent. The order was entered on the 1st day of February, 1904. The decedent died on the 9th of December, 1902, and at the time of bis death' he was a resident of this State: In paragraph seventh of his will he directed that his residuary estate he held by his trustees; that the rents and profits should be paid to his wife during her life, and that upon her death the sum of $100,000 should be paid by the trustees to such persons' as she during her widowhood by her last will and testament…
2Cases cited3 opinions
- In Re the Transfer Tax Upon the Estate of BurgessNew York Court of Appeals · 1912
- In Re the Transfer Tax Upon the Estate of MorganNew York Court of Appeals · 1915
- In re the Appraisal under the Acts in Relation to Taxable Transfers of Property of MorganAppellate Division of the Supreme Court of the State of New York · 1914
3Cited by4 opinions
- People ex rel. Metropolitan Trust Co. v. TravisAppellate Division of the Supreme Court of the State of New York · 1920
- Nunnemacher v. Tax CommissionWisconsin Supreme Court · 1939
- In re the Appraisal of the Estate of RedmondAppellate Division of the Supreme Court of the State of New York · 1919
- In re Tillinghast's EstateNew York Surrogate's Court · 1916