In re the Transfer Tax upon the Estate of Hutton
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of Hew York from an order of the Surrogate’s Court of the county of Hew York, entered in the office of said Surrogate’s Court on the 19th day of July, 1916, reversing an order fixing a transfer tax in the above estate.
1Opinion of the Court
Smith, J.:
The question arises over the 6th clause of the will of Henrietta Hutton, who died December 31, 1914, where the rest and remainder of testatrix’s property is devised in trust to divide into as many equal parts as the testatrix may leave children, providing that the rents and profits shall be paid to each child during life, and, substantially, if any child should die without issue, that the property should be paid to the surviving children of the testatrix. The will then reads: “Onthe death of any child without leaving issue him or her surviving, and in case no other child of mine or…
2Cited by4 opinions
- Wonderly v. Tax CommissionOhio Supreme Court · 1925
- In re the Transfer Tax upon the Estate of SteinwenderAppellate Division of the Supreme Court of the State of New York · 1917
- In Re Estate of FriedmanOhio Supreme Court · 1950
- In re the Estate of SonnenburgNew York Surrogate's Court · 1928