Legal Opinion

In re the Appraisal of the Property of Meyer

Appellate Division of the Supreme Court of the State of New York

Decided May 15, 1903PublishedCited by 2 opinions

Appeal by Solomon Loeb, as sole surviving trustee under the will of William Meyer, deceased, and others, from an order of the Surrogate’s Court of Mew York county, entered in said Surrogate’s' Court on the 6th day of January, 1903, affirming an order entered in said Surrogate’s Court on the 18th day of October, 1902, upon the report of an appraiser determining the transfer tax upon a certain trust fund, with notice of an intention to bring up for review upon such appeal an…

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Appeal by Solomon Loeb, as sole surviving trustee under the will of William Meyer, deceased, and others, from an order of the Surrogate’s Court of Mew York county, entered in said Surrogate’s' Court on the 6th day of January, 1903, affirming an order entered in said Surrogate’s Court on the 18th day of October, 1902, upon the report of an appraiser determining the transfer tax upon a certain trust fund, with notice of an intention to bring up for review upon such appeal an order entered in said court on the 7th day of October, 1902, denying the appellant’s motion to resettle an order…

1Opinion of the Court

Ingraham, J.:

The testator died in the year 1887, leaving a last will and testament which was duly admitted to probate. This will contained the following clause under which the question upon this application arises: “ To my brother Louis Meyer of Cleveland, Ohio, and to members of his family I give the income of Forty thousand dollars during his life, the principal of this legacy to be set apart- and invested by my executors, and held by them in trust and the income thereof paid to my said brother, or to his family, at the discretion of said executors, at convenient intervals.

“If the income…

2Cases cited5 opinions

  1. In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
  2. In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
  3. In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
  4. In Re the Estate of RooseveltNew York Court of Appeals · 1894
  5. In Re the Appraisal of the Property of SloaneNew York Court of Appeals · 1897

3Cited by2 opinions

  1. In re the Estate of HuntNew York Surrogate's Court · 1916
  2. In re the Estate of WrightNew York Surrogate's Court · 1918

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