In re Naylor's Estate
Appellate Division of the Supreme Court of the State of New York
Appeal from an order of Surrogate’s Court, New York County. Application by Walter R. Mason and others for an order fixing the amount of transfer tax in a certain estate. Erom an order fixing the amount of the tax, Mason and others appeal.
1Opinion of the CourtMcLAUGHLIN, J.
On the 7th of June, 1897, Joseph Naylor died,, leaving a will by which he devised certain real estate in trust to trustees therein named, for the benefit of his wife during her life, and directed them, upon her death, to hold such real estate, upon seven separate trusts for the benefit of his seven nephews and nieces, respectively, payirig to each the net income of one equal seventh part during his or her life, with remainder in each case to his or her-- surviving lineal descendants. The executors qualified, and on the 10th of August, 1898, an appraiser was appointed to fix the transfer tax.…
2Cases cited12 opinions
- Rudd v. . CornellNew York Court of Appeals · 1902
- House v. . LockwoodNew York Court of Appeals · 1893
- Stowell v. . ChamberlainNew York Court of Appeals · 1875
- Stannard v. . HubbellNew York Court of Appeals · 1890
- Campbell v. . ConsalusNew York Court of Appeals · 1862
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3Cited by1 opinion
- In re Picot's EstateUtah Supreme Court · 1919