Legal Opinion
In re the Estate of Ryle
New York Surrogate's Court
Decided August 31, 1936PublishedCited by 4 opinions
1Opinion of the Court
Delehanty, S.
A pro forma order fixed a transfer tax under article 10 of the Tax Law on the transfer of the corpus of an irrevocable trust created by deceased’s indenture in 1921. The trustee and beneficiaries under the will of deceased appeal. Under the provisions of article 10-C an estate tax proceeding was conducted in this estate. In that wholly separate estate tax proceeding no attempt was made to tax this trust property, the tax on which is the subject-matter of the present appeal; and the time to appeal from the order assessing the estate tax has expired. The question is presented…
2Cases cited8 opinions
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- In Re the Estate of StewartNew York Court of Appeals · 1892
- City of New York v. Village of LawrenceNew York Court of Appeals · 1929
- In Re the Transfer Tax Upon the Estate of SchmidlappNew York Court of Appeals · 1923
- City Bank Farmers' Trust Co. v. New York Central RailroadNew York Court of Appeals · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In re the Estate of Van WagenenNew York Surrogate's Court · 1939
- In re the Estate of HarbordNew York Surrogate's Court · 1951
- In re the Estate of CauldwellNew York Surrogate's Court · 1942
- In re the Estate of ScovillNew York Surrogate's Court · 1936