Legal Opinion

In re the Transfer Tax upon the Estate of Rockefeller

Appellate Division of the Supreme Court of the State of New York

Decided May 18, 1917PublishedCited by 25 opinions

Appeal by the Comptroller of the State of New York from an order of the Surrogate’s Court of the county of New York entered in the office of said Surrogate’s Court on the 13th day of September, 1916, affirming an order confirming the report of the appraiser herein assessing the transfer tax upon this estate.

1Opinion of the Court

Page, J.:

Laura S. Rockefeller died on the 12th day of March, 1915, leaving a will which was duly admitted to probate. The 16th clause of the will provided: ‘ ‘ All the rest, residue and remainder of my property of every description, real, personal and mixed, and wheresoever situated, I give, devise and bequeath to my said executors who shall qualify and their successors and successor, in trust, for charitable uses as follows:” (naming one *788educational and five religious corporations, and continues:) “Bureau of Social Hygiene, if the same shall at the time of such distribution he incorporated…

2Cases cited10 opinions

  1. Ould v. Washington Hospital for FoundlingsSupreme Court of the United States · 1877
  2. Tilden v. . GreenNew York Court of Appeals · 1891
  3. In Re the Probate of the Will of MacDowellNew York Court of Appeals · 1916
  4. In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
  5. In Re the Estate of WesturnNew York Court of Appeals · 1897

5 more not listed; retrieve them via the Exa API.

3Cited by25 opinions

  1. In Re the Estate of BeekmanNew York Court of Appeals · 1921
  2. In re the Transfer Tax of the Estate of KennedyAppellate Division of the Supreme Court of the State of New York · 1934
  3. American-Russian Aid Ass'n v. City of Glen CoveNew York Supreme Court · 1964
  4. Hamburger v. Cornell UniversityAppellate Division of the Supreme Court of the State of New York · 1923
  5. In re the Appraisal for Transfer Tax of the Estate of BurnhamNew York Surrogate's Court · 1920

20 more not listed; retrieve them via the Exa API.

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