Legal Opinion
In re the Appraisement Under the Transfer Tax Act of the Property of Daly
New York Surrogate's Court
Decided February 15, 1913PublishedCited by 3 opinions
Appeal by the state comptroller from an order assessing the transfer tax.
1Opinion of the Court
Cohalan, S.
The state comptroller appeals from the order assessing a tax upon the decedent’s estate and alleges that the appraiser erred in exempting from taxation a bequest of money to the American Society for the Prevention of Cruelty to Animals. Decedent died on the 17th of April, 1911. The Tax Law in force at that time provided that a bequest to an educational, charitable or benevolent corporation was exempt from the provisions of the act. It also provided that a bequest of personal property other than money or securities to a society organized “ for the enforcement of laws relating to…
2Cases cited2 opinions
- McCluskey v. . CromwellNew York Court of Appeals · 1854
- In re the Appraisal under the Transfer Acts of the Property of MosesAppellate Division of the Supreme Court of the State of New York · 1910
3Cited by3 opinions
- In re Syracuse UniversityNew York Supreme Court · 1969
- In re the Judicial Settlement of the Account of Title Guarantee & Trust Co.New York Surrogate's Court · 1917
- In re the Appraisal of the Estate of RobinsonNew York Surrogate's Court · 1913