In Re the Appraisal for Taxation of a Portion of the Estate of Seaman
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the first judicial department, made May 10, 1895, which affirmed an order of the , surrogate of Hew York county affirming an order of said surrogate fixing and assessing the transfer tax upon the estate of John B. Seaman, deceased.
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Appeal from order of the General Term of the Supreme Court in the first judicial department, made May 10, 1895, which affirmed an order of the , surrogate of Hew York county affirming an order of said surrogate fixing and assessing the transfer tax upon the estate of John B. Seaman, deceased. The appellants are the sole surviving trustees under the will of John B. Seaman, and the distributees of the remainder of the trust estate created by the sixth and seventh articles of the will. The facts,' so far as material, are stated in the opinion. The four remaindermen, who are now possessed of this…
1Opinion of the CourtFinch, J.
An action was brought by two surviving trustees, acting under the will of John 13. Seaman, for a settlement of their accounts and for the appointment of new trustees to administer two trusts not yet terminated. A question •of taxation under the revised act of 1892 (Ohap. 399) arose, and the comptroller of the city of Hew York was made a party defendant to effect its solution. Following the decision •of the General Term in the action, the surrogate made an ■order of appraisal and assessment which the General Term affirmed and from which this appeal is taken. The controversy depends upon the…
2Cases cited5 opinions
- Warner v. . DurantNew York Court of Appeals · 1879
- Nelson v. . RussellNew York Court of Appeals · 1892
- Campbell v. . StokesNew York Court of Appeals · 1894
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
- People Ex Rel. Eckerson v. Board of TrusteesNew York Court of Appeals · 1893
3Cited by109 opinions
- United States v. WellsSupreme Court of the United States · 1931
- United States v. PerkinsSupreme Court of the United States · 1896
- Coolidge v. LongSupreme Court of the United States · 1931
- New York Life Insurance & Trust Co. v. WinthropNew York Court of Appeals · 1923
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
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