In re Woolsey
New York Surrogate's Court
The will of Samuel W. Woolsey gave a legacy to Edward McG-arvey, the husband of a daughter of the deceased. She died before the testator.
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The will of Samuel W. Woolsey gave a legacy to Edward McG-arvey, the husband of a daughter of the deceased. She died before the testator. The act of 1885 (L. 1885, c. 483), imposed a special tax upon legacies, etc., “ other than to or for the use of father,, mother, husband,. wife, children, brother and sister and lineal descendants born in lawful wedlock, and the wife or widow of a son and the husband of a daughter, and the societies, corporations and institutions now exempted by law from taxation.” The question in this proceeding was whether the legacy to McG-arvey was within the exemption…
1Opinion of the Court
Lott, Surr.
I think that the legacy to Edward MeGrarvey is not subject to the collateral inheritance tax. The-statute exempts the husband of a daughter. It is true the? wife of McGarvey died before the testator, but I think this does not affect the matter. The legislature may have had in view more than the benefit accruing to the wife of the legatee by this exemption. The children of a deceased daughter may have been, considered as favored by the-exemption from this tax of a legacy to tlieir father.
Note on Collateral Inheritance Tax Act.
! In Matter of McPherson (104 N. Y. 806) the collateral…
2Cases cited1 opinion
- People v. Equitable Trust Co. of New LondonNew York Court of Appeals · 1884
3Cited by2 opinions
- Clay v. EdwardsSupreme Court of New Jersey · 1913
- In re Estate of ProutNew York Supreme Court · 1889