In Re the Transfer Tax Upon the Estate of Parker
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered December 6, 1918, which affirmed a decree of the New York County Surrogate’s Court assessing a transfer tax upon the estate of James V. Parker, deceased. The facts, so far as material, are stated in the opinion.
1Opinion of the CourtCardozo, J.
By the will of James V. Parker, who died in January, 1917, property there described as “ now in the hands and management of Robert H. Gardiner,” is made the subject of a trust. The trustee is to apply the income to the use of Edith Stackpole Parker, wife of John Plarleston Parker, during her life; on her death he is to divide the principal into as many shares as there are children of hers then living, and children then deceased leaving issue then surviving; the issue of deceased children are to receive their shares absolutely, per stirpes; the children who survive are to receive theirs in…
2Cases cited2 opinions
- In Re the Transfer Tax Upon the Estate of ZborowskiNew York Court of Appeals · 1914
- In Re the Transfer Tax Upon the Estate of TerryNew York Court of Appeals · 1916
3Cited by37 opinions
- Tax Commission v. OswaldOhio Supreme Court · 1923
- In Re the Transfer Tax Upon the Estate of ColeNew York Court of Appeals · 1923
- People ex rel. Metropolitan Trust Co. v. TravisAppellate Division of the Supreme Court of the State of New York · 1920
- In re the Estate of LauderdaleNew York Surrogate's Court · 1934
- In re the Estate of TaylorNew York Surrogate's Court · 1923
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