In re the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of Mergentime
Appellate Division of the Supreme Court of the State of New York
Appeal by the Metropolitan Museum of Art from an order of the Surrogate’s Court of the county of New York, entered in said Surrogate’s Court on the 19th day of September, 1907, affirming an order assessing a tax upon a legacy to the Metropolitan Museum of Art.
1Opinion of the Court
Ingraham, J.:
By the will of the testator there was left to the Metropolitan Museum of Art a legacy of $1,000 to be applied to the uses and purposes of its incorporation. The Metropolitan Museum of Art was incorporated by a special act of the Legislature. (Laws of 1870, chap. 197) “ for the purpose of establishing and maintaining in said city a museum and library of art, of encouraging and developing the study of the fine arts, and the application of arts to manufacture and practical life, of advancing the general knowledge of kindred subjects, and to that end, of furnishing popular…
2Cases cited4 opinions
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of HuntingtonNew York Court of Appeals · 1901
- In Re the Appraisal of the Estate of WatsonNew York Court of Appeals · 1902
- In re the Estate of FrancisAppellate Division of the Supreme Court of the State of New York · 1907
3Cited by22 opinions
- In Re the Transfer Tax Upon the Estate of De PeysterNew York Court of Appeals · 1914
- In re the Appraisal under the Transfer Acts of the Property of MosesAppellate Division of the Supreme Court of the State of New York · 1910
- People ex rel. Andrews v. CameronAppellate Division of the Supreme Court of the State of New York · 1910
- In re the Construction of the Will of EversonAppellate Division of the Supreme Court of the State of New York · 1944
- In re the Transfer Tax Appraisal of the Estate of SaundersNew York Surrogate's Court · 1912
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