Legal Opinion
In re the Estate of Morss
New York Surrogate's Court
Decided May 15, 1914PublishedCited by 2 opinions
Application by the state comptroller to assess a tax upon certain remainder interests created by the will of decedent.
1Opinion of the Court
Cohalan, S.
This is an application by the state comptroller to assess a tax upon certain remainder interests created by the will of the decedent. The decedent left a will by which she gave the sum of $15,000 to her trustee, with directions to pay the income to Sarah A. Aliar during her life and upon her death to pay the principal to Eliza Aliar. She also gave the sum of $6,000 to her trustee with directions to pay the income to Helena A. Arnoux until she arrived at the age of twenty-one, when she was to receive the principal, but, in the event of her death before reaching the age of…
2Cases cited5 opinions
- In Re the Estate of StewartNew York Court of Appeals · 1892
- In Re the Appraisal of the Property of SloaneNew York Court of Appeals · 1897
- In re Estate of CrerarAppellate Division of the Supreme Court of the State of New York · 1900
- In re Vinot's EstateNew York Surrogate's Court · 1889
- In re the Transfer Tax upon the Estate of ElyAppellate Division of the Supreme Court of the State of New York · 1913
3Cited by2 opinions
- In re the Estate of MilesNew York Surrogate's Court · 1936
- Neill v. BuhlerIdaho Supreme Court · 1959