In re the Appraisal for Taxation of the Estate of Howell
New York Surrogate's Court
Appeal to the Surrogate’s Court of Suffolk county from a decree assessing and fixing tax on legacies given by will of said deceased. The facts so far as material appear in the opinion.
Read the full summary
Appeal to the Surrogate’s Court of Suffolk county from a decree assessing and fixing tax on legacies given by will of said deceased. The facts so far as material appear in the opinion. Section 2 of chapter 382 of the Laws of 1900, reads as follows: “ § 2. Article ten of such chapter is hereby amended by adding a section to be section two hundred and forty-three, to read as follows: .“ § 243. Exemptions in article one not applicable. — The exemptions enumerated in section four of the tax law, of which this article is a part, shall not be construed as being applicable in any manner to the…
1Opinion of the Court
Petty, S.
— A decree of this court was entered on October 3, 1900, assessing and fixing the tax, after the usual appraisal, on the legacies given by the will of said deceased to the Young Men’s Christian Association of Brooklyn, the Eastern District Hospital and the Industrial School of the city of Brooklyn.
The appraiser reported the legacies to these corporations as taxable, and a decree confirming such report was thereupon entered in the usual manner.
The testator died on April 16, 1900, and the law applicable to the issues raised on this appeal is, therefore, article X of the Tax Law,…
2Cited by4 opinions
- In re the Estate of CrouseNew York Surrogate's Court · 1901
- In re Huntington's EstateNew York Surrogate's Court · 1901
- In re the Appraisal Under the Act in Relation to the Taxable Transfers of Property of the Property of HuntingtonNew York Surrogate's Court · 1901
- Trustees of First Methodist Episcopal Church of Bryan, O. v. StateWilliams County Court of Common Pleas · 1921