In re the Transfer Tax upon the Estate of DeCordova
Appellate Division of the Supreme Court of the State of New York
Appeal by Evelyn DeCordova, as executrix, from an order of the Surrogate’s Court of the county of New York, entered in the office of said Surrogate’s Court on the 21st day of July, 1921, denying a motion to resettle a prior order entered on the 10th day of July, 1916, fixing and assessing a tax upon the transfers of the property of Varona DeCordova, deceased., _
1Opinion of the Court
Page, J.:
The testator died March 15, 1911, leaving a will which was duly admitted to probate by the surrogate of New York county. By the terms of this will the testator transferred his residuary estate in trust to pay over the income to his wife during her life, and upon her death to pay over the income to his daughter for life, and upon her death he gave the principal of his estate to his daughter’s issue. Failing issue, the property went to such persons as his daughter might appoint by will, and failing such appointment, to the testator’s heirs at law. Similar provision was made to cover…
2Cases cited3 opinions
- 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 Transfer Tax Act, of the Estate of BrezNew York Court of Appeals · 1902
- In re the Transfer Tax upon the Estate of SpingarnAppellate Division of the Supreme Court of the State of New York · 1916
3Cited by8 opinions
- In re the Estate of VanderbiltNew York Surrogate's Court · 1937
- In re the Estate of HosfordNew York Surrogate's Court · 1927
- Lindsay v. Tax CommissionWisconsin Supreme Court · 1940
- In re the Transfer Tax upon the Estate of BryanAppellate Division of the Supreme Court of the State of New York · 1926
- Dick v. MurphyNew York Supreme Court · 1926
3 more not listed; retrieve them via the Exa API.