In re the Appraisal under the Taxable Transfer Act of Estate of Buckingham
Appellate Division of the Supreme Court of the State of New York
Appeal by Otto Kelsey, as Comptroller of the. State of New York, from an order of the Surrogate’s Court of the county of Dutchess, entered in said Surrogate’s Court on the 2d day of December, 1904, affirming an order entered in said court on the 12th day -of Noveihber, 1904, fixing the transfer' tax upon the estate of Charles IT. Buckingham, deceased.
1Opinion of the Court
Hirschberg, P. J.:
The circumstances disclosed in the record are peculiar, and no case directly in point has been found. The proceedings are instituted in the administration of the estate of Charles H. Buckingham, who died, in Dutchess county May 12, 1904, leaving a will which was admitted to probate June 7, 1904. In the will he exercised in favor of his wife, Elizabeth Buckingham, a power of appointment conferred upon him by the will of his uncle, Stephen M. Buckingham, who died in Dutchess- county December 1, 1887, and whose will was admitted to probate January 17, 1888. Elizabeth Buckingham…
2Cases cited8 opinions
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Estate of MillerNew York Court of Appeals · 1888
- In Re the Estate of StewartNew York Court of Appeals · 1892
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of DelanoNew York Court of Appeals · 1903
- In Re the Appraisal Under the Transfer Tax Act of the Estate of HoopleNew York Court of Appeals · 1904
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