In Re the Transfer Tax Upon the Estate of Dows
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered March 28, 1901, affirming an order of the surrogate of the county of New York imposing a transfer tax on a portion of the estate of David Dows, Senior. 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 first judicial department, entered March 28, 1901, affirming an order of the surrogate of the county of New York imposing a transfer tax on a portion of the estate of David Dows, Senior. The facts, so far as material, are stated in the opinion. The transfer of the remainders to David Dows, 3d, Robert Dows and Kenneth Dows cannot be taxed until the remainder-men come into actual possession and enjoyment of the property. (Estate of Howell, N. Y. L. J., April 2, 1901, p. 25; Matter of Hoffman, 143 N. Y. 327; Matter of…
1Opinion of the CourtCullen, J.
David Dows, Sr., died March 30th, 1880',. leaving as a part of his estate a valuable piece of real property, which he devised to his trustees in trust to pay the income to his son David Dows, Jr., during life, “ And upon the death of my said son the said property, with all accumulations of interest, income and profits shall vest absolutely, and at once, in such of his children him surviving, and the issue of his deceased children as he may by his last will and testament designate and appoint, and in such manner, and upon such terms as he may legally impose. But in case my said son, David…
2Cases cited14 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Plummer v. ColerSupreme Court of the United States · 1900
- Moore v. LittelNew York Court of Appeals · 1869
- Matter of Estate of SwiftNew York Court of Appeals · 1893
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3Cited by96 opinions
- Chanler v. KelseySupreme Court of the United States · 1907
- Orr v. GilmanSupreme Court of the United States · 1902
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- Ward v. New York Life InsuranceNew York Court of Appeals · 1919
- Black v. StateWisconsin Supreme Court · 1902
91 more not listed; retrieve them via the Exa API.