Legal Opinion
In re the Appraisal under the Estate Tax Law of the Estate of Sandford
Appellate Division of the Supreme Court of the State of New York
Decided March 12, 1937PublishedCited by 5 opinions
1Opinion of the CourtDore, J.
In the companion appeal (Matter of Duryea, 250 App. Div. 305), decided herewith, and for the reasons stated in the opinion therein, to which reference is made, we have decided that any and all estate taxes assessed and payable on the value of the principal of two certain separate trusts over which this decedent, Lisa W. Sandford, held and exercised powers of appointment, are payable by Robert H. Heighe, the residuary legatee of the Duryea estate.
In that estate the surrogate held that the residuary legatee thereof was not liable for such taxes. (Matter of Duryea, 156 Misc. 144.) In this estate…
2Cases cited5 opinions
- In re the Transfer Tax upon the Estate of RockefellerAppellate Division of the Supreme Court of the State of New York · 1917
- In re TaylorAppellate Division of the Supreme Court of the State of New York · 1924
- In Re the Transfer Tax Upon the Estate of TaylorNew York Court of Appeals · 1924
- In re the Estate of DuryeaNew York Surrogate's Court · 1935
- In re the Appraisal under the Transfer Tax Law of Estate of DuryeaAppellate Division of the Supreme Court of the State of New York · 1937
3Cited by5 opinions
- In re the Estate of VanderbiltNew York Surrogate's Court · 1937
- In re the Estate of BrownNew York Surrogate's Court · 1939
- In re the Estate of Van WagenenNew York Surrogate's Court · 1939
- In re the Appraisal under the Transfer Tax Law of Estate of DuryeaAppellate Division of the Supreme Court of the State of New York · 1937
- In re the Estate of JohnsonNew York Surrogate's Court · 1938