In re the estate of Spencer
New York Surrogate's Court
Petition by Mary Y. Jackson for an exemption of a legacy from the tax imposed under the Collateral Inheritance Tax Act (Laws 1887, Ch. 713). The facts fully appear in the opinion of the Surrogate.
1Opinion of the Court
The Surrogate.
Elizabeth Spencer, the testatrix, died at the village of Cazenovia, in this county, on the 4th day of March, 1888, leaving a will, in and by which she gave to four grand-nephews and nieces, one thousand dollars each, and bequeathed the remainder of her property, amounting to $ 15,000, to the petitioner, Mary Y. Jackson, and also appointed her executrix, and John D. Ely of Rome, executor, of her estate.
The testatrix was a maiden lady, and Mrs. Jackson was her niece. It is claimed that the property devised to Mrs. Jackson is not subject to the tax mentioned in chapter 713 of the…
2Cited by7 opinions
- In re the Estate of BirdsallNew York Surrogate's Court · 1897
- In Re RogersNew Jersey Superior Court Appellate Division · 1954
- Bravand v. NeeldNew Jersey Superior Court Appellate Division · 1955
- In re Butler's EstateNew York Supreme Court · 1890
- In re Nichols' EstateNew York Supreme Court · 1895
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