In re Appraisal of the Estate of Vanderbilt
Appellate Division of the Supreme Court of the State of New York
Appeal by William K. Vanderbilt and others from an order of the Surrogate’s Court of New York county, entered in said Surrogate’s- Court on the 20th day of February, 1900, denying their motion to have it adjudged that a certain trust fund was not liable to any transfer tax.
1Opinion of the Court
Patterson, J.:
The single question arising on this appeal may be stated as follows : Is the right of succession to the trust fund created by the will of William H. Vanderbilt and as to which a power of appointment was given to the testator’s son Cornelius Vanderbilt, subject to the imposition of a transfer tax under the provisions of chapter 284 of the Laws of 1897 ? The question arises upon .the following facts:
William H. Vanderbilt died in 1885, and his will was admitted to probate in the month of December of that year. The trust fund involved in this proceeding was established in favor of…
2Cases cited4 opinions
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
- In Re the Estate of StewartNew York Court of Appeals · 1892
- People Ex Rel. Cunningham v. RoperNew York Court of Appeals · 1866
- People Ex Rel. Gallatin National Bank v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1876
3Cited by29 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of DelanoNew York Court of Appeals · 1903
- In re the Transfer Tax on the Estate of CandaAppellate Division of the Supreme Court of the State of New York · 1921
- In Re the Transfer Tax Upon the Estate of WendelNew York Court of Appeals · 1918
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