Legal Opinion
In re the Estate of Fay
New York Surrogate's Court
Decided January 15, 1909Published
Appeal from an order assessing a tax upon a bequest.
1Opinion of the Court
Beckett, S.
This is an appeal by the executor from an order which assessed a tax of $50 upon a bequest to the Mt. Auburn Cémetery Association. The decedent directed his executor to pay to the Mt. Auburn Cemetery Association the sum of $1,000, “ so that the interest of this sum will keep my lot in good condition forever.” The cemetery association is a Massachusetts corporation. The executor contends that the bequest is to be considered as part of the funeral expenses and, therefore, not taxable. In Matter of Vinot, 7 N. Y. Supp. 517, Surrogate ¡Ransom held that a bequest of $1,000 to an…
2Cases cited5 opinions
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In re the Appraisal of the Property of EdgertonAppellate Division of the Supreme Court of the State of New York · 1898
- In re the Transfer Tax upon the Estate of McAvoyAppellate Division of the Supreme Court of the State of New York · 1906
- In re Vinot's EstateNew York Surrogate's Court · 1889
- In re the Appraisal, Under the Transfer Tax Act, of the Property of LissNew York Surrogate's Court · 1902