In Re the Appraisal, Under the Transfer Tax Act, of the Estate of Lansing
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered March 22, 1905, which affirmed an order of the ¡New York County-Surrogate’s Court assessing a transfer tax upon a part of the residuary estate of Thomas Suifern, deceased, held in trust for the decedent Janet S. Lansing, during her life, and over which the said decedent was given a power of appointment.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered March 22, 1905, which affirmed an order of the ¡New York County-Surrogate’s Court assessing a transfer tax upon a part of the residuary estate of Thomas Suifern, deceased, held in trust for the decedent Janet S. Lansing, during her life, and over which the said decedent was given a power of appointment. On the 11th of April, 1869, Thomas Suffern, a resident of the city of ¡New York, died, leaving a last will and testament which was admitted to prohate by the surrogate of said county…
1DissentHaight, J.
(dissenting). , Thomas Suffern died in the city of Hew York on the lltli day of April, 1869, leaving a last will and testament which was admitted to probate by the surrogate of that county. In it he, among other things, gave and devised one-half of his residuary estate to trustees for each of his children living at the time of his death, to have and to hold such portion of each child in severalty, in trust, during the life of such child, and to receive the rent, issues and profits thereof during such life, and to apply the same to the use of such child during life; and after the death of such…
2Cases cited11 opinions
- Savage v. . BurnhamNew York Court of Appeals · 1858
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- Purdy v. . HaytNew York Court of Appeals · 1883
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- Gilman v. . ReddingtonNew York Court of Appeals · 1861
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