In re the Transfer Tax upon the Estate of Wright
Appellate Division of the Supreme Court of the State of New York
Appeal by Georgianna B. Wright and others from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 26th day of June, 1914, dismissing an appeal from an order adjudging that certain transfers here are subject to taxation and fixing the amount of the transfer tax thereon and affirming said order.
1Dissent
Hotchkiss, J. (dissenting):
In the original taxation proceedings under the will of Charles, the appraiser reported the existence of the deceased’s *321conditional interest under the will of Mary dependent upon the death of William without issue, and it was ordered that further proceedings in the matter of the taxation of this interest be suspended until the determination of such event. By his will Charles specifically bequeathed this interest. By chapter 732 of the Laws of 1911, going into effect July twenty-first of that year, section 220 of the Tax Law (Consol. Laws, chap. 60; Laws of 1909,…
2Cases cited7 opinions
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- In Re the Transfer Tax Upon the Estate of ZborowskiNew York Court of Appeals · 1914
- People Ex Rel. v. . N.Y.C. H.R.R.R. Co.New York Court of Appeals · 1898
- In re the Estate of ZborowskiNew York Surrogate's Court · 1914
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