Legal Opinion
Talmadge v. Seaman
New York Supreme Court
Decided March 15, 1895PublishedCited by 5 opinions
Appeal from special term, New York county. Action by Henry P. Talmadge and others, as trustees, etc., against George W. Seaman and others, for an accounting. There was a judgment in favor of plaintiffs (30 N. Y. Supp. 304), and defendants appeal. Reversed.
1Opinion of the CourtO’Brien, J.
The only question raised upon this appeal is as to the liability of the estate included in the residuary trusts created by John B. Seaman’s will to taxation under the act of 1892 in relation to taxable transfers of property (Laws 1892, c. 399). The residuary clauses of said will are as follows:
“Sixth. All the rest, residue, and remainder of my estate, real and personal, I give, devise, and bequeath to my executors, hereinafter named, in trust to apply and pay over the income of one equal undivided half part thereof to my said adopted daughter and niece Elizabeth Seaman during her natural…
2Cases cited6 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
- In Re the Estate of RooseveltNew York Court of Appeals · 1894
- In re Curtis' EstateNew York Supreme Court · 1893
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Title Guarantee & Trust Co. v. WardU.S. Circuit Court for the District of Northern New York · 1908
- Fitzgerald v. R. I. Hospital Trust Co.Supreme Court of Rhode Island · 1902
- Haubennestle v. NewbouldAppellate Division of the Supreme Court of the State of New York · 1896
- In re SeamanNew York Supreme Court · 1895
- In re the Estate of EldridgeNew York Surrogate's Court · 1899