Legal Opinion
In re the Transfer Tax upon the Estate of Baird
Appellate Division of the Supreme Court of the State of New York
Decided January 5, 1927PublishedCited by 2 opinions
1Opinion of the CourtSears, J.
The Surrogate’s Court in fixing the transfer tax upon the estate of Catherine Lamb Baird, deceased, has imposed a tax upon the transfer of certain real property from the deceased to her niece, Estelle F. Hawley, as having been made “ in contemplation of the death ” and as “ intended to take effect in possession or enjoyment at or after such death ” within the meaning of section 220 of the Tax Law.
Catherine Lamb Baird died September 4, 1925. The transfer by deed occurred July 10, 1924. The property transferred consisted of a one-half interest in a farm in the town of Pittsford, Monroe county,…
2Cases cited5 opinions
- Schlesinger v. WisconsinSupreme Court of the United States · 1926
- In Re the Probate of the Will of KindbergNew York Court of Appeals · 1912
- In re Estate of SpauldingAppellate Division of the Supreme Court of the State of New York · 1900
- In re the Transfer Tax upon the Estate of BeyerAppellate Division of the Supreme Court of the State of New York · 1920
- In re the Appraisal of the Property of the Estate of HessAppellate Division of the Supreme Court of the State of New York · 1906
3Cited by2 opinions
- In re the Estate of SeaichNew York Surrogate's Court · 1930
- In re the Appraisal of Estate of SutfinAppellate Division of the Supreme Court of the State of New York · 1932