In re the Appraisal of the Property of the Estate of Wadsworth
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of Livingston, entered in the office of said surrogate on the 4th day of December, 1920, modifying an order theretofore entered in said surrogate’s office on the 29th day of September, 1919, fixing and assessing a tax upon the transfers of property of the deceased, William Austin Wadsworth, under the law relating to taxable transfers of property.
1Opinion of the Court
Clark, J.:
William A. Wadsworth, of Geneseo, Livingston county, N. Y., died at his winter residence in Boston, Mass., May 2, 1918, at the age of seventy years. Mr. Wadsworth had been married in 1901 and since" his marriage had given to his wife at first $10,000 and latterly $12,000 each year for her personal use.
At intervals for several years prior to his death he had told his wife and others that he intended to give her the principal of the bonds from which this $12,000 he gave her each year was derived.
The actual transfer was postponed from the fall of 1917, when he intended to make it,…
2Cases cited9 opinions
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Last Will & Testament of VassarNew York Court of Appeals · 1891
- In re the Appraisal of the Property of ThorneAppellate Division of the Supreme Court of the State of New York · 1899
- In re Estate of SpauldingAppellate Division of the Supreme Court of the State of New York · 1900
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3Cited by4 opinions
- In re the Estate of SeaichNew York Surrogate's Court · 1930
- In re the Appraisal under the Transfer Tax Law of the Estate of DunnNew York Surrogate's Court · 1922
- Fink's EstatePennsylvania Orphans' Court, Erie County · 1925
- In re the Estate of DonnellHancock County Court of Common Pleas · 1928