In re the Transfer Tax Upon the Estate of Chauncey
New York Surrogate's Court
Appeal from an order fixing and assessing the transfer tax.
1Opinion of the Court
Fowler, S.
This is an appeal in the ordinary course from the appraisal made by the appraiser and from the order fixing and assessing the tax. The legal'question involved is, whether property belonging to the estate of Thompson Dean, deceased, is taxable as passing under his will, or whether the property is to be taxed as passing under the will of his daughter, Alice D. W. Chauncey, above named, by reason of her execution of a power of appointment vested in her by the will of Thompson Dean, her father. The will of Thompson Dean was probated May 7,1896, before the date when property passing…
2Cases cited13 opinions
- Chanler v. KelseySupreme Court of the United States · 1907
- Orr v. GilmanSupreme Court of the United States · 1902
- 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 DowsNew York Court of Appeals · 1901
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of DelanoNew York Court of Appeals · 1903
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- In re the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1945
- In re the Estate of TaylorNew York Surrogate's Court · 1923
- Ewing v. RountreeDistrict Court, M.D. Tennessee · 1964
- Webster v. CommissionerUnited States Board of Tax Appeals · 1938
4 more not listed; retrieve them via the Exa API.