Legal Opinion
In re the Reappraisal, under the Act in Relation to Taxable Transfers, of the Property which was of Niven
New York Supreme Court
Decided November 15, 1899PublishedCited by 4 opinions
Application by the State Comptroller for a reappraisal, under section 232 of chapter 908, Laws of 1896.
1Opinion of the CourtBookstaver, J.
This is an application made by the State Comptroller for a reappraisal, under section 232 of chapter 908 of the Laws of 1896.
The facts upon which' the application is based are as follows:
In June, 1896, Maria Louisa Riven died, leaving a will which, in one of its clauses, provided as follows: “I give-and bequeath to my friend and legal adviser, Chauncey M. Depew, as a mark of affection, esteem and recognition of his devotion to my interests for many years, $200,000.”
Mr. Depew and two other legatees under the will were made executors, and a provision was made that, in view of such bequests, no…
2Cases cited2 opinions
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In re the Appraisal for Taxation under the Act in Relation to Taxable Transfers, of the Property of the Estate of GouldAppellate Division of the Supreme Court of the State of New York · 1897
3Cited by4 opinions
- In re the Appraisal of the Estate of WilletsAppellate Division of the Supreme Court of the State of New York · 1907
- In re a Refund of a Portion of the Transfer Tax Upon the Estate of WilletsNew York Surrogate's Court · 1906
- In re the Estate of LansingNew York Surrogate's Court · 1900
- In Re Clift's EstateUtah Supreme Court · 1927