In re Estate of Spaulding
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of Hew York and others, from a decree of the Surrogate’s Court of the county of Erie, entered in said Surrogate’s Court on the 27th day of January, 1898, modifying an order made on the 5th day of Hovember, 1897, which confirmed the report of the appraiser appointed under the Taxable Transfer Act to fix the value of the property of which one Elbridge G. Spaulding died seized, and which was subject to taxation under said act.
Read the full summary
Appeal by the Comptroller of the State of Hew York and others, from a decree of the Surrogate’s Court of the county of Erie, entered in said Surrogate’s Court on the 27th day of January, 1898, modifying an order made on the 5th day of Hovember, 1897, which confirmed the report of the appraiser appointed under the Taxable Transfer Act to fix the value of the property of which one Elbridge G. Spaulding died seized, and which was subject to taxation under said act. On the 5th day of May, 1897, Elbridge G. Spaulding died in the city of Buffalo, H. Y., leaving property, mostly personal, of the…
1Opinion of the Court
McLennan, J.:
The sole question presented by this appeal is, were the gifts made by the decedent to his three children, aggregating $1,500,000, made in contemplation of death, within the meaning of the statute ?
Chapter 399 of the Laws of 1892, which was in force when the first gift in question was made, provides:
“ § 1. Taxable transfers.— A tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the *543value of five hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law from…
2Cases cited11 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Ridden v. . ThrallNew York Court of Appeals · 1891
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- Grymes v. . HoneNew York Court of Appeals · 1872
- In Re the Transfer Tax Upon Certain Trusts Made by BostwickNew York Court of Appeals · 1899
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Shwab v. DoyleCourt of Appeals for the Sixth Circuit · 1920
- In re the Estate of WadsworthNew York Surrogate's Court · 1917
- In re Patterson's EstateNew York Surrogate's Court · 1910
- In re the Appraisal of the Estate of BullardAppellate Division of the Supreme Court of the State of New York · 1902
- In re the Transfer Tax upon the Estate of BordenNew York Surrogate's Court · 1916
11 more not listed; retrieve them via the Exa API.