Catlin v. . Trustees of Trinity College
New York Court of Appeals
Appeal "by defendants, the trustees of Trinity College and the Hector, etc., of St. Paul’s Protestant Episcopal Church in the city of Poughkeepsie, from so. much of a judgment of the General Term of the Supreme Court in the second judicial department, entered upon an order made June 25, 1888, as directed judgment on a case submitted, adjudging that said defendants were liable to taxation under the Collateral Inheritance Tax Act (Chap. Y13, Laws of 188Y), upon legacies.
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Appeal "by defendants, the trustees of Trinity College and the Hector, etc., of St. Paul’s Protestant Episcopal Church in the city of Poughkeepsie, from so. much of a judgment of the General Term of the Supreme Court in the second judicial department, entered upon an order made June 25, 1888, as directed judgment on a case submitted, adjudging that said defendants were liable to taxation under the Collateral Inheritance Tax Act (Chap. Y13, Laws of 188Y), upon legacies. Stephen M. Buckingham, a resident of Dutchess county, died December 1,1S8Y, leaving a will dated Hovember 5,1881, and…
1Opinion of the CourtAndrews, J.
The Collateral Inheritance Tax Act (Chap. 713, Laws of 1887), among other things, subjects to its provisions all property which shall pass by will to any “ body politic or corporate * * * other than to * * * the societies, corporations and institutions now exempted by law from taxation.”
Stephen M. Buckingham, a resident of. Dutchess county, died December 1, 1887, leaving a will by which he gave a legacy of $50,000 to Trinity College, a Connecticut corporation incorporated in 1823, located at Hartford in that state, and a legacy of $10,000 to the St. Paul’s Protestant Episcopal Church of…
2Cited by24 opinions
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- Mutual Life Ins. Co. of NY v. CohenSupreme Court of the United States · 1900
- In Re the Last Will & Testament of VassarNew York Court of Appeals · 1891
- People Ex Rel. Savings Bank of New London v. ColemanNew York Court of Appeals · 1892
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