In re Appraisal under the Transfer Tax Acts Property of Offerman
Appellate Division of the Supreme Court of the State of New York
Appeal by Carsten Henry Offerman, and others, legatees and ■devisees under the last will and testament of Henry Offerman, •deceased, from a decree of the Surrogate’s Court of Kings county, ■entered in said Surrogate’s Court on the 2.6th day of November, 1897, affirming a supplemental decree of the Surrogate’s Court of the county of Kings, entered in said Surrogate’s Court on the 10th day .of November, 1897, confirming the report of an appraiser .appointed to fix the taxable…
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Appeal by Carsten Henry Offerman, and others, legatees and ■devisees under the last will and testament of Henry Offerman, •deceased, from a decree of the Surrogate’s Court of Kings county, ■entered in said Surrogate’s Court on the 2.6th day of November, 1897, affirming a supplemental decree of the Surrogate’s Court of the county of Kings, entered in said Surrogate’s Court on the 10th day .of November, 1897, confirming the report of an appraiser .appointed to fix the taxable value of the property of the decedent.
1Opinion of the Court
Goodrich, P. J.:
Henry Offerman died April 28, 1896, leaving a last will which was admitted to probate on May 8,1896. The will made a number of specific bequests, and devised and bequeathed all the rest of the estate, real and personal, to his five children, share and share alike. The 4th clause of the will reads as follows: “ I hereby direct my executors hereinafter named, as soon as practicable after my decease, out of my personal estate, to pay off and procure to be canceled, satisfied and discharged of record, any and all mortgages which shall be a lien upon the real property of which I…
2Cases cited2 opinions
- In re SuttonAppellate Division of the Supreme Court of the State of New York · 1896
- In re LivingstonAppellate Division of the Supreme Court of the State of New York · 1896
3Cited by10 opinions
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- Cochran's Ex'or and Trustee v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1931
- In re the Estate of De StuersNew York Surrogate's Court · 1950
- In re the Transfer Tax upon the Estate of BoshartNew York Surrogate's Court · 1919
- State v. FustingCourt of Appeals of Maryland · 1919
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