In re the Appraisal under the Transfer Tax Acts of the Trust Estate Held for the Life of O'Berry
Appellate Division of the Supreme Court of the State of New York
•Appeal by Nathan L- Miller, as Comptroller of the State of New York, from so much of an order of the Surrogate’s Court of the county of Kings, entered in said Surrogate’s Court on the 21st day of October, 1903, as directs the payment by the State Comptroller of interest lipón the amount of a transfer tax which he is by said order directed to refund to the respondent.
1Opinion of the Court
Woodward, J. :
Loftis Wood'1 died on the 16th day of April, 1884, leaving a last will and testament, which was admitted to probate by the Surrogate’s Court of Kings county on May 6, 1884. By the terms of this will certain property was directed to be held in trust for John O’Berry during his life, and upon his death to be divided among certain remaindermen, among whom was Mary J. Howey, the petitioner in this proceeding. John O’Berry died on the 18th day of August, 1901. Thereafter a proceeding was instituted by the executor of the said Loftis Wood for the appraisement of said remainder…
2Cases cited4 opinions
- Ætna Insurance v. Mayor of New YorkNew York Court of Appeals · 1897
- In Re the Appraisal of the Estate of ScrimgeourNew York Court of Appeals · 1903
- People, ex rel. Bank of Monroe v. Canal CommissionersNew York Supreme Court · 1848
- Ætna Insurance v. Mayor of New YorkAppellate Division of the Supreme Court of the State of New York · 1896
3Cited by2 opinions
- In re the Appraisal of the Estate of WilletsAppellate Division of the Supreme Court of the State of New York · 1907
- In re a Refund of a Portion of the Transfer Tax Upon the Estate of WilletsNew York Surrogate's Court · 1906