In re Barbey's Estate
New York Surrogate's Court
In the matter of the estate of Henry I. Barbey, deceased. Heard on appeal from an order fixing the transfer tax.. Affirmed.
1Opinion of the Court
THOMAS, S.
The money deposited by the decedent in savings banks in form “in trust” for his several children was his own property. No contract obligation with relation to such deposits existed. No absolute transfers to the trust beneficiaries, by delivery of the bank books or otherwise, was shown; and it is not claimed that the fact of the deposits was made known by the decedent to the beneficiaries or any of them. Upon these facts the depositor retained a power to revoke the trusts at his pleasure by making withdrawals of money for his own use, and the rights of the beneficiaries are…
2Cases cited14 opinions
- In Re the Accounting of TottenNew York Court of Appeals · 1904
- 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 Estate of GreenNew York Court of Appeals · 1897
- In Re the Estate of BrandrethNew York Court of Appeals · 1902
- In Re the Transfer Tax Upon Certain Trusts Made by BostwickNew York Court of Appeals · 1899
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In re Osgood's EstateUtah Supreme Court · 1918
- State ex rel. Pettit v. Probate CourtSupreme Court of Minnesota · 1917
- In re the Transfer Tax upon the Estate of BoltonNew York Surrogate's Court · 1923
- In re the Transfer Tax Upon the Estate of StuyvesantNew York Surrogate's Court · 1911
- State v. LaneSupreme Court of Arkansas · 1918
4 more not listed; retrieve them via the Exa API.