In re Transfer Tax upon the Estate of Barstow
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtScudder, J.
The question to be determined is whether the transfer under a deed of trust made by Flora M. Barstow and dated February 15, 1923, became effective at that time or at the time of her death. She died testate on August 3, 1926. The trust agreement provides for the transfer of certain property to a trustee, to be held in trust during the lives of two daughters. The income is reserved to the donor for life, and upon her death one-half the income is to be paid to one daughter and the other half to the other daughter. “ Upon the death of both of said daughters, [the trustee is] to transfer and pay…
2Cases cited6 opinions
- In Re the Transfer Tax Upon the Estate of SchmidlappNew York Court of Appeals · 1923
- In re the Transfer Tax on Estate Conveyed in Trust for His Own Benefit of CraigAppellate Division of the Supreme Court of the State of New York · 1904
- In Re the Appraisal, Under the Transfer Tax Act of the Estate of CraigNew York Court of Appeals · 1905
- In re the Transfer Tax of GarciaAppellate Division of the Supreme Court of the State of New York · 1918
- In Re the Transfer Tax Upon Stock of William B. Dana Co.New York Court of Appeals · 1915
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re Lowengart's EstateOregon Supreme Court · 1938
- In re the Appraisal under the Estate Tax Law of the Estate of PrattAppellate Division of the Supreme Court of the State of New York · 1941
- Commissioner of Internal Revenue v. CITY BANK FARMERS'T. CO.Court of Appeals for the Second Circuit · 1934
- Webster v. CommissionerUnited States Board of Tax Appeals · 1938
- Commissioner of Internal Revenue v. CITY BANK FARMERS'T. CO.Court of Appeals for the Second Circuit · 1934
1 more not listed; retrieve them via the Exa API.