Legal Opinion
In re the Appraisal under the Transfer Tax Law of the Property of Davison
New York Surrogate's Court
Decided September 11, 1930PublishedCited by 20 opinions
1Opinion of the Court
Wingate, S.
This is an appeal by executors from the pro forma order of this court entered on January 20, 1930, assessing the transfer tax in this estate. The sole contention advanced as a basis for the appeal is the alleged unconstitutionality of the 4th subdivision of section 220 of article X of the Tax Law (Laws of 1909, chap. 62, as amd.), which reads as follows:
“ 4. Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property, made either before or after the passage of this chapter, such appointment *854when made shall be deemed a transfer…
2Cases cited25 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Plymouth Coal Co. v. PennsylvaniaSupreme Court of the United States · 1914
- People Ex Rel. City of Rochester v. BriggsNew York Court of Appeals · 1872
- Travellers' Insurance v. ConnecticutSupreme Court of the United States · 1902
20 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- People v. Carmichael, New York County Courts1968
- In re the Estate of SuderovNew York Surrogate's Court · 1935
- In re the Estate of McCormickNew York Surrogate's Court · 1938
- In re the Estate of BurlingNew York Surrogate's Court · 1933
- In re the Estate of LauderdaleNew York Surrogate's Court · 1934
15 more not listed; retrieve them via the Exa API.