In re the Taxation, under the Acts in Relation to Taxable Transfers, of the Property of Clowes
Appellate Division of the Supreme Court of the State of New York
Appeal from an order of the Surrogate’s Court of Nassau county, entered in said court on the 25th day of February, 1914, modifying a previous order.
1Opinion of the Court
Jenks, P. J.:
The sole question is at to the correctness of the apportionment of the transfer tax so far as the personal property is concerned. The parties affected are M. A. Duryea, an aunt of the half-blood of the intestate; H. W. Wood, a niece, and M. V. W. Hall, a grandnephew. We are of opinion that the niece and the grandnephew take in exclusion of the aunt. (See Decedent Estate Law, § 98,-subd. 5,* as interpreted in Matter of Butterfield, 161 App. Div. 506; affd., 211 N. Y. 395.) The burden of the tax must be borne accordingly. The order is, therefore, reversed, with ten dollars costs…
2Cases cited2 opinions
- In Re the Probate of the Will of ButterfieldNew York Court of Appeals · 1914
- In re the Probate of the Paper Writing Propounded as the Last Will & Testament of ButterfieldAppellate Division of the Supreme Court of the State of New York · 1914