Legal Opinion
In re the Transfer Tax Appraisal of the Estate of Albright
New York Surrogate's Court
Decided January 15, 1916PublishedCited by 2 opinions
Appeal by the comptroller of the State of Hew1 York from an order of the Tompkins county Surrogate’s- C'ourt, exempting the legacy to the Albright Home from transfer tax.
1Opinion of the Court
Sweetland, S.
—George Albright, a resident of the town of Dryden, Tompkins county, H. Y., died on the 30th day of January, 1915, leaving property to the value of about $130,000. The question herein involved arises under the following provisions of his will:
“Fourth. I give, devise and bequeath to Dryden Village, a municipal corporation, located in the Town of Dryden, County of Tompkins and State of Hew York, my home farm of one hundred and sixty acres of land, or thereabouts, known as the Elisha Albright farm, and located on Lot Ho. 39 of said Town, near said Village, together with whatever…
2Cases cited9 opinions
- 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 Transfer Tax Upon the Estate of MergentimeNew York Court of Appeals · 1909
- 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 the Appraisal of the Estate of MooreNew York Surrogate's Court · 1910
- In re the Transfer Tax Appraisal of the Estate of SaundersNew York Surrogate's Court · 1912
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Padden v. ThatcherWashington Supreme Court · 1921
- In re the Estate of CashNew York Surrogate's Court · 1921