Matter of Estate of Prime
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court in the first judicial department, entered upon an order made April 14,1892, which affirmed an order of the surrogate of the county of New York, assessing and fixing the collateral inheritance tax under the will of Edward D. G. Prime, deceased. The facts, so far as material, are stated in the opinion.
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Appeal from judgment of the General Term of the Supreme Court in the first judicial department, entered upon an order made April 14,1892, which affirmed an order of the surrogate of the county of New York, assessing and fixing the collateral inheritance tax under the will of Edward D. G. Prime, deceased. The facts, so far as material, are stated in the opinion. Testator died April 7, 1891, and no appraisement was made and no tax was assessed or fixed until October 12, 1891, but on the previous April 20, 1891, the act of 1891 was passed, by which act the first section of the before existing…
1Opinion of the Court
Andrews, Ch. J.
Edward D. G. Prime, a resident of this state, died in the city of Mew York on the 7th day of April, 1891, leaving a will of real and personal property. By his will he gave certain legacies to collateral relatives and to three sisters of his wife, and also to two foreign corporations, the Presbyterian Board of Relief for disabled ministers and the American Board of Commissioners for Foreign Missions, the former a Pennsylvania and the latter a Massachusetts corporation. His residuary estate, consisting of personal and real property within this state, was given to collateral…
2Cases cited4 opinions
- Hollis v. . Drew Theological SeminaryNew York Court of Appeals · 1884
- White v. . HowardNew York Court of Appeals · 1871
- Ely and Others v. . HoltonNew York Court of Appeals · 1857
- Moore v. . MausertNew York Court of Appeals · 1872
3Cited by100 opinions
- United States v. PerkinsSupreme Court of the United States · 1896
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Vanderpoel v. . GormanNew York Court of Appeals · 1894
- In Re the Appraisal for Taxation of the Estate of MerriamNew York Court of Appeals · 1894
- In re Hickok's EstateSupreme Court of Vermont · 1906
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