In re the Appraisal Under the Collateral Inheritance Tax Act, Passed June 10, 1885, of the Property of Curtis
New York Supreme Court
Appeal by William Mitchell, as sole acting executor and trustee of the will of Clarissa E. Curtis, deceased, from portions of an order of the surrogate of the county of New York, entered in the office of the surrogate on the 10th day of February, 1893, assessing and fixing a collateral inheritance tax, and from an order of the Surrogate’s Court of said county, entered in the office of the surrogate on the 25th day of July, 1893, affirming the first order.
1Opinion of the Court
O’Brien, J.:
The testatrix died November 3, 1886, leaving a will which was .admitted to probate, and the question presented on this appeal is as *186to whether certain remainders to nieces and nephews are liable at the present time to pay any collateral inheritance tax, under chapter 483 of the Laws of 1885.
By the fourth clause of the will the testatrix gave the remainder of her personal property to her executors in trust, to receive the income, and apply the same to the use of her daughters, Clara Isabella Curtis and Julia Frances Munson, during their lives in equal shares, and to the survivor…
2Cases cited2 opinions
- In Re the Estate of StewartNew York Court of Appeals · 1892
- In re the estate of ClarkNew York Surrogate's Court · 1889