In Re the Estate of Stewart
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the first judicial department, made November 13, 1891, which reversed in part and aifirmed .in part an order of the surrogate of the county of New York, assessing and fixing the collateral inheritance tax under the will of Cornelia M. Stewart, deceased. The facts, so far as material, are stated in the opinion. The property passing to the trustee, and through him to Charles J. Clinch and Sarah IT.
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Appeal from order of the General Term of the Supreme Court in the first judicial department, made November 13, 1891, which reversed in part and aifirmed .in part an order of the surrogate of the county of New York, assessing and fixing the collateral inheritance tax under the will of Cornelia M. Stewart, deceased. The facts, so far as material, are stated in the opinion. The property passing to the trustee, and through him to Charles J. Clinch and Sarah IT. Smith, is liable to taxation under chapter 483 of the Laws of 1885, as amended by chapter 713 of the Laws of 1887, for the reason that it…
1Opinion of the CourtAndrews, J.
This appeal involves questions under the law for the taxation of collateral inheritances, passed June 10, 1885.
By the will of Cornelia M. Stewart, who died October 26, 1886, the testatrix gave one-half of her residuary estate to Henry Hilton, in trust, to apply in his discretion such portion thereof as he might deem expedient to the erection and endowment of a seminary of learning for women, and the erection of buildings and institutions connected with the Memorial Cathedral Church of Garden City, Long Island, with power to appoint any part of the trust estate which in his opinion would not…
2Cases cited3 opinions
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- Delaney v. . McCormackNew York Court of Appeals · 1882
- Jackson ex dem. Henderson v. DavenportCourt for the Trial of Impeachments and Correction of Errors · 1822
3Cited by60 opinions
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
- Whitney v. State Tax Comm'n of NYSupreme Court of the United States · 1940
- Salomon v. State Tax Comm'n of NYSupreme Court of the United States · 1929
- In Re the Estate of VanderbiltNew York Court of Appeals · 1939
- Emmons v. ShawMassachusetts Supreme Judicial Court · 1898
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