Legal Opinion

In re the Estate of Hiteman

New York Surrogate's Court

Decided March 15, 1920PublishedCited by 2 opinions

Appeal from an order exempting from taxation a legacy of $10,000.

1Opinion of the Court

Bell, S.

This is an appeal by the comptroller from an order made herein exempting from taxation the legacy of $10,000 under the will of said deceased to said lodge, “ to be used * * * in the erection of a temple for said lodge and the purchase of a site therefor. ’ ’

Winfield Lodge No. 581, Free and Accepted Masons, received its charter from the Grand Lodge, Free and Accepted Masons of the State of New York on June 12, 1866.

December 31, 1918, said grand lodge had' jurisdiction over 872 lodges with a membership of 220,777.

The preamble to the constitution of the grand lodge provides:

“ The Masonic…

2Cases cited7 opinions

  1. Fitterer v. CrawfordSupreme Court of Missouri · 1900
  2. Morrow v. SmithSupreme Court of Iowa · 1910
  3. City of Petersburg v. Petersburg Benevolent Mechanics Ass'nSupreme Court of Virginia · 1884
  4. Mayor of Savannah v. Solomon's Lodge, No. 1Supreme Court of Georgia · 1874
  5. Cruse v. AxtellIndiana Supreme Court · 1875

2 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. In re the Estate of HackettNew York Surrogate's Court · 1929
  2. In re the Estate of WatkinsNew York Surrogate's Court · 1922

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