In Re the Appeal From the Assessment of Taxes Upon the Legatees, Under the Will of Cager
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the fifth judicial department, made December 30, 1887, which reversed a decree of the surrogate of the county of Cayuga taxing certain beneficiaries named in the will of William Cager, deceased, under the collateral inheritance act (Chap. 483, Laws of 1885), and which reversed a decree of said surrogate affirming the assessment and taxation upon appeal under said act.
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Appeal from order of the General Term of the Supreme Court in the fifth judicial department, made December 30, 1887, which reversed a decree of the surrogate of the county of Cayuga taxing certain beneficiaries named in the will of William Cager, deceased, under the collateral inheritance act (Chap. 483, Laws of 1885), and which reversed a decree of said surrogate affirming the assessment and taxation upon appeal under said act. (Deported below, 46 Hun, 657.) Said Cager died in Cayuga county in May, 1886, leaving a will, the material portions of which are set forth in the opinion. The will…
1Opinion of the Court
Ruger, Ch. J.
While we concur in the reversal by the General Term of the decree of the surrogate, imposing taxes upon the interest devised, to some of the legatees, by the will of William Cager, we do not approve of the reasons assigned therefor by that court. So far as a tax was levied upon the life estate, attempted to be devised to Mary Griffin, its value as assessed by the appraiser being less than $500, it was not subject to taxation by the law under which the proceeding was instituted. (§ 1, Chap. 483, Laws of 1885.)
That act was intended to authorize the imposition of taxes upon devises…
2Cases cited1 opinion
- Van Horne v. . CampbellNew York Court of Appeals · 1885
3Cited by36 opinions
- Booth's Exr. v. Commonwealth ex rel Jefferson County Atty.Court of Appeals of Kentucky · 1908
- Salomon v. State Tax Comm'n of NYSupreme Court of the United States · 1929
- In Re the Accounting of Ithaca Trust Co.New York Court of Appeals · 1917
- In Re the Transfer Tax Upon the Estate of ZborowskiNew York Court of Appeals · 1914
- In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
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