In Re the Appraisal Under the Transfer Tax Act of the Estate of Graves
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered November 2Y, 1901, which modified and affirmed as modified an order of the Onondaga County Surrogate’s. Court imposing a transfer tax upon the residuary estate in the hands of the trustees under the will of Nathan F. Graves, deceased. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered November 2Y, 1901, which modified and affirmed as modified an order of the Onondaga County Surrogate’s. Court imposing a transfer tax upon the residuary estate in the hands of the trustees under the will of Nathan F. Graves, deceased. The facts, so far as material, are stated in the opinion. Under the policy of the state and the spirit, purpose and intent of the Transfer Tax Law as it existed at the time of the death of the testator the residuary bequest contained in liis will is…
1Opinion of the CourtBartlett, J.
In order to determine the question presented by this appeal it is necessary to consider the precise legal situation of the residuary estate of the testator since the decision of this court in Allen v. Stevens (161 N. Y. 122), wherein the trustees under this will were appellants and asked the construction of chapter 701 of the Laws of 1893, entitled “An act to regulate gifts for charitable purposes.” That act reads as follows:
“ Section 1. Ho gift, grant, bequest or devise to religious, educational, charitable or benevolent uses, which shall, in other respects be valid under the laws of this…
2Cases cited5 opinions
- Allen v. . StevensNew York Court of Appeals · 1899
- Williams v. . WilliamsNew York Court of Appeals · 1853
- Holland v. . AlcockNew York Court of Appeals · 1888
- Bird v. . MerkleeNew York Court of Appeals · 1895
- Holmes v. . MeadNew York Court of Appeals · 1873
3Cited by22 opinions
- In Re the Probate of the Will ShattuckNew York Court of Appeals · 1908
- Trust v. Board of Assessors of GardinerNew York Court of Appeals · 1979
- Crocker v. RileyCalifornia Supreme Court · 1925
- Decker v. . VreelandNew York Court of Appeals · 1917
- People Ex Rel. Untermyer v. McGregorNew York Court of Appeals · 1946
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