In Re the Appraisal Under the Transfer Tax Act of the Estate of Cooksey
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 17, 1905, which affirmed an order of the New York County Surrogate’s Court assessing a transfer tax upon the property passing under the will of the decedent, by virtue of her exercising a power of appointment created by the will of David Dows, Sr., deceased. The facts, so far as material, are stated in the opinion.
Read the full summary
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 17, 1905, which affirmed an order of the New York County Surrogate’s Court assessing a transfer tax upon the property passing under the will of the decedent, by virtue of her exercising a power of appointment created by the will of David Dows, Sr., deceased. The facts, so far as material, are stated in the opinion. So far as the Dows residuary is concerned, there is no will but the Dows will. (L. 1896, ch. 547, § 31; Fowler’s Real Prop. Law, [2d ed.], 234; 2 Sugden on Powers…
1Opinion of the CourtHaight, J.
David Dows, Sr., died in the year 1890, leaving a last will and testament, which has been duly proved and admitted to probate by the surrogate of the county of Hew York. Under the provisions of the will, after making certain specific bequests, lie gives and devises all the rest, residue and remainder of his estate to his executors in trust, authorizing them to sell, convey and invest, to collect and reinvest such estate and to receive the rents, income and profits therefrom. He then divides the trust estate into eight separate individual trusts, and from such rents, profits and income he…
2Cases cited2 opinions
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Judicial Settlement of the Account of MoehringNew York Court of Appeals · 1897
3Cited by34 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- City Bank Farmers Trust Co. v. CannonNew York Court of Appeals · 1943
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- Minot v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
- In re the Transfer Tax upon the Trust Created by the Will of HaggertyAppellate Division of the Supreme Court of the State of New York · 1908
29 more not listed; retrieve them via the Exa API.