Legal Opinion

In re the Appraisal of the Estate of Redmond

Appellate Division of the Supreme Court of the State of New York

Decided December 29, 1919PublishedCited by 1 opinion

Appeal by Eugene M. Travis, as Comptroller of the State of New York, from an order of the Surrogate’s Court of Dutchess county, entered in the office of said Surrogate’s Court on the 25th day of March, 1919, modifying a prior order of said court entered in said clerk’s office on the 27th day of March, 1917, fixing the transfer tax on the estate of Estelle Livingston Redmond, by eliminating the ultimate remainders after the life estates of her husband and her sons from the…

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Appeal by Eugene M. Travis, as Comptroller of the State of New York, from an order of the Surrogate’s Court of Dutchess county, entered in the office of said Surrogate’s Court on the 25th day of March, 1919, modifying a prior order of said court entered in said clerk’s office on the 27th day of March, 1917, fixing the transfer tax on the estate of Estelle Livingston Redmond, by eliminating the ultimate remainders after the life estates of her husband and her sons from the value of the decedent’s taxable property and reducing the total tax against her estate by the amount of the tax assessed…

1Opinion of the Court

Jaycox, J.:

Estelle L. Redmond, at the time of her death, on June 17, 1916, left her surviving her husband, Geraldyn Redmond, and her three sons, Johnston L. Redmond, Roland L. Redmond and Geraldyn L. Redmond. 8he left a last will and testament which was admitted to probate by the Surrogate’s Court of the county of Dutchess on the 26th day of June, 1916. By the 6th paragraph of this will Mrs. Redmond left all her residuary estate to her husband for life and directed that upon his death the residuary estate should be divided into as many parts as there should be sons of her surviving at her…

2Cases cited11 opinions

  1. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
  2. Morgan v. CowieAppellate Division of the Supreme Court of the State of New York · 1900
  3. In re the Appraisal of the Estate of WilletsAppellate Division of the Supreme Court of the State of New York · 1907
  4. In Re the Transfer Tax Upon the Estate of TownsendNew York Court of Appeals · 1915
  5. In re Weiler's EstateNew York Surrogate's Court · 1910

6 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. In re the Estate of OdellNew York Surrogate's Court · 1923

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