Legal Opinion
In re the Estate of Schell
New York Surrogate's Court
Decided August 9, 1926PublishedCited by 3 opinions
1Opinion of the Court
Foley, S.
This appeal is taken by the executor from the order fixing the transfer tax, on the ground that the value of the property *243transferred by a deed of trust has been included in the report of the appraiser and taxed in the order.
The decedent, on March 1, 1922, executed a deed of trust by which she transferred to a trust company securities of the par value of $100,000, to pay over the income to herself for the use and benefit of Eleanor Frances Schell until she should attain the age of twenty-one years, or to decedent’s husband, for the same purpose. When Eleanor Frances Schell attained…
2Cases cited11 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- In Re the Transfer Tax Upon the Estate of SchmidlappNew York Court of Appeals · 1923
- In re the Transfer Tax upon the Estate of CarnegieAppellate Division of the Supreme Court of the State of New York · 1922
- In Re the Transfer Tax Upon the Estate of CarnegieNew York Court of Appeals · 1923
- In re the Transfer Tax upon the Estate of BowersAppellate Division of the Supreme Court of the State of New York · 1921
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Cochran v. McLaughlinSupreme Court of Connecticut · 1942
- In re the Estate of SchweinertNew York Surrogate's Court · 1929
- People ex rel. 347 West Thirty-sixth Street Corp. v. GoldfogleNew York Supreme Court · 1930