In re Curtis' Estate
New York Supreme Court
Appeal from surrogate’s court, New York county. Proceedings for the appraisal of the property of Clarissa E. Curtis, deceased, for assessment of the collateral inheritance tax under Laws 1885, c. 483. From an order assessing and fixing the tax, and an order affirming the same, William Mitchell, executor or trustee, appeals.
1Opinion of the CourtO’Brien, J.
The testatrix died November 3, 1886, leaving a will, which was admitted to probate; and the question presented on this appeal is as to whether certain remainders to nieces and nephews are liable at the present time to pay any collateral inheritance tax, under chapter 483 of the Laws of 1885. By the fourth clause of the will the testatrix gave the remainder of her personal property to her executors in trust, to receive the income and apply the same to the use of her daughters Clara Isabella Curtis and Julia Frances Munson during their lives in equal shares, and to the survivor for life. By the…
2Cases cited3 opinions
- In Re the Estate of StewartNew York Court of Appeals · 1892
- In re the estate of ClarkNew York Surrogate's Court · 1889
- In re Prout's EstateNew York Surrogate's Court · 1888
3Cited by6 opinions
- Talmadge v. SeamanNew York Supreme Court · 1895
- In re the Estate of KramskyNew York Surrogate's Court · 1939
- In re the Estate of KahrNew York Surrogate's Court · 1976
- In re Hoffman's EstateNew York Supreme Court · 1894
- In re RooseveltNew York Supreme Court · 1894
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