In Re the Transfer Tax Upon the Estate of Zborowski
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered June 19, 1911, which affirmed an order of the New York County Surrogate’s Court modifying a prior order assessing a transfer tax upon the estate of Margaret L. Zborowski, deceased. The facts, so far as material, are stated in the opinion. Section 230 is still operative and an ingredient part of the Transfer Tax Law.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered June 19, 1911, which affirmed an order of the New York County Surrogate’s Court modifying a prior order assessing a transfer tax upon the estate of Margaret L. Zborowski, deceased. The facts, so far as material, are stated in the opinion. Section 230 is still operative and an ingredient part of the Transfer Tax Law. The legislature did not intend that the provisions providing for collection of a tax at the highest graded rate should be repealed or rendered inoperative by the amendment…
1Opinion of the CourtMiller, J.
The decedent died a resident of New York on the 9th of July, 1911. She gave her residuary estate in trust to pay the income to her son, Louis Zborowski, until he attained the age of twenty-one years, when he was to receive the principal, but if he died before attaining that age the principal was to go to his issue, if any, and in default of issue to persons in the class taxable at the five per cent primary rate. The original order of the surrogate confirming the report of the appraiser assessed a tax on the remainder limited on the life estate of Louis Zborowski at the primary rate of one per…
2Cases cited8 opinions
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
- In Re the Appeal From the Assessment of Taxes Upon the Legatees, Under the Will of CagerNew York Court of Appeals · 1888
- In Re the Estate of RooseveltNew York Court of Appeals · 1894
3 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Tax Commission v. OswaldOhio Supreme Court · 1923
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In Re the Transfer Tax Upon the Estate of ParkerNew York Court of Appeals · 1919
- In Re the Transfer Tax Upon the Estate of ColeNew York Court of Appeals · 1923
- In Re the Transfer Tax Upon the Estate of TerryNew York Court of Appeals · 1916
32 more not listed; retrieve them via the Exa API.