In re the Estate of Francis
Appellate Division of the Supreme Court of the State of New York
Appeal by Thomas S. Jones and others, as executors, etc., of Lydia M. Francis, deceased, from a decree of the Surrogate’s Court of the county of Oneida, entered in said Surrogate’s Court on the 28th day of December, 1906, confirming an order theretofore entered . on the 13th day of June, 1906, upon the report of the appraisers, fixing a transfer tax upon the estate of said decedent upon the legacy passing to the Didymus Thomas .Memorial Library Association.
1Opinion of the Court
Robson, J.:
The executors of the will of Lydia M. Francis, deceased, seek by-this appeal to have a tax amounting to $3,589.30, which has been imposed by the Surrogate’s Court of Oneida county upon tlfe interest in the.estate of their testatrix passing by her will to the Didymus Thomas Memorial Library Association canceled, and that interest declared to be exempt from-such taxation. This association, which is the real party in interest in this appeal, is, as its name implies, a library corporation, and the record discloses' that it was duly incorporated b.y the Begentsof the University of the…
2Cases cited2 opinions
- Inhabitants of Essex v. BrooksMassachusetts Supreme Judicial Court · 1895
- In re the Appraisal of the Property of the Estate of DeutschAppellate Division of the Supreme Court of the State of New York · 1905
3Cited by13 opinions
- Young Women's Christian Ass'n v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1926
- In re the Appraisal under the Transfer Acts of the Property of MosesAppellate Division of the Supreme Court of the State of New York · 1910
- In re the Appraisal under the Act in Relation to Taxable Transfers of Property of the Property of MergentimeAppellate Division of the Supreme Court of the State of New York · 1908
- In re Board of EducationAppellate Division of the Supreme Court of the State of New York · 1934
- In re the Transfer Tax of the Estate of KennedyAppellate Division of the Supreme Court of the State of New York · 1934
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