Legal Opinion
In re the Estate of Laidlaw
New York Surrogate's Court
Decided February 17, 1938PublishedCited by 1 opinion
1Opinion of the Court
Foley, S.
The question presented on this appeal by the executor from the order of November 8, 1937, fixing the tax, is the taxability in this State of the decedent’s vested remainder interest in a trust under administration in Massachusetts. The determination of this question rests upon whether the decedent’s interest had a situs for tax purposes in this State or only in the State of Massachusetts.
The testatrix died a resident of this county on June 9, 1936. *173Her will was admitted to probate in this court. In it she disposed of her estate equally to her two children. Under the will of her…
2Cases cited7 opinions
- Safe Deposit & Trust Co. of Baltimore v. VirginiaSupreme Court of the United States · 1929
- Maguire v. TrefrySupreme Court of the United States · 1920
- In Re the Estate of BrownNew York Court of Appeals · 1937
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of ZefitaNew York Court of Appeals · 1901
- In Re the Transfer Tax Upon the Estate of WrightNew York Court of Appeals · 1915
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3Cited by1 opinion
- United Press Associations v. ValenteAppellate Division of the Supreme Court of the State of New York · 1953