Legal Opinion
In re the Appraisal of the Estate of Cole
Appellate Division of the Supreme Court of the State of New York
Decided July 21, 1922PublishedCited by 4 opinions
1Opinion of the Court
Rich, J.:
The testator died on February 27, 1920, leaving a last will and testament which has been admitted to probate in Dutchess county. Prior to his death the testator entered into certain trust agreements with his son, Philip Gillett Cole, dated respectively May 22, 1917, and February 2, 1920. The original trust agreement between testator and his son provides for a Ufe estate to the latter, but the right of revocation upon one year’s notice was reserved to the settlor. The second agreement, entered into on February 2, 1920, provided for the elimination of paragraph 10 of the first…
2Cases cited13 opinions
- In Re the Accounting of TottenNew York Court of Appeals · 1904
- Hamer v. . SidwayNew York Court of Appeals · 1891
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- In re the Appraisal under the Transfer Tax Act of the Estate of MasuryAppellate Division of the Supreme Court of the State of New York · 1898
- In Re the Transfer Tax Upon the Estate of ParkerNew York Court of Appeals · 1919
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3Cited by4 opinions
- Comfort v. McCorkleNew York Supreme Court · 1933
- The People v. Metropolitan Trust Co.Illinois Supreme Court · 1938
- Grundt v. ShenkNew York Supreme Court · 1926
- In re the Transfer Tax upon the Estate of SchmidlappNew York Surrogate's Court · 1922