In re Hunt's Estate
New York Supreme Court
Appeal from surrogate’s court, New York county. Appraisal, under the act in relation to taxable transfers, of property of the estate of Wilson Gr. Hunt. From an order fixing the amount of the tax on the legacy given to'one Ellen D. Hunt, she appeals.
1Opinion of the CourtVan Brunt, P. J.
The legatee in this case was the niece of the testator; but it is claimed upon the part of the appellant that the testator stood to her in the mutually acknowledged relation of parent at the time of his death; and that, therefore, the gift to her should be taxed at 1 per cent, instead of 5 per cent. The surrogate, in the court below, assessed the tax at 5 per cent., and from the order thereupon entered this appeal is taken.
The section of the act which governs the question involved is section 2 of chapter 399 of the Laws of 1892, and, so far as it affects the question here, is as follows:
“When…
2Cited by5 opinions
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