Legal Opinion

In re the Appraisal of the Estate of Allen

New York Surrogate's Court

Decided March 15, 1912PublishedCited by 4 opinions

Appeal from an order heretofore entered on the report of the appraiser herein fixing and assessing the transfer tax.

1Opinion of the Court

Fraser, S.

The Trustees of the Masonic Hall and Asylum Fund, a legatee and devisee under the last will and testament of Marcus C. Allen, deceased, and Josephine H. Allen, individually, and as executrix of said last will and testament have severally appealed from the order heretofore entered on the report of the appraiser herein fixing and assessing the transfer tax on the estate of said decedent, in so far as said order determines that the legacy and devise under said will to the Trustees of the Masonic Hall and Asylum Fund is taxable. The clause in said will containing said legacy and devise…

2Cases cited3 opinions

  1. Phila. v. Masonic HomeSupreme Court of Pennsylvania · 1894
  2. In Re the Transfer Tax Upon the Estate of MergentimeNew York Court of Appeals · 1909
  3. In re the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of MergentimeAppellate Division of the Supreme Court of the State of New York · 1908

3Cited by4 opinions

  1. In re the Transfer Tax upon the Estate of AltmanNew York Surrogate's Court · 1914
  2. In re the Estate of HackettNew York Surrogate's Court · 1929
  3. In re the Estate of HitemanNew York Surrogate's Court · 1920
  4. Trustees of First Methodist Episcopal Church of Bryan, O. v. StateWilliams County Court of Common Pleas · 1921

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