In Re the Transfer Tax Upon the Estate of Terry
New York Court of Appeals
Appeal from an order of - the Appellate Division of the Supreme Court in the second judicial department, entered March 24, 1916, which affirmed an order of the Westchester County Surrogate’s Court assessing a transfer tax upon the estate of Tootie McGr. Terry, deceased. The facts, so far as material, are stated in the opinion.
Read the full summary
Appeal from an order of - the Appellate Division of the Supreme Court in the second judicial department, entered March 24, 1916, which affirmed an order of the Westchester County Surrogate’s Court assessing a transfer tax upon the estate of Tootie McGr. Terry, deceased. The facts, so far as material, are stated in the opinion. The Tax Law requires that the estate of the home in the legacies given by the 15th and 18th clauses of the will shall be valued as if its estate were absolute. (Williams v. Williams, 8 N. Y. 525; Wetmore v. Parker, 52 N. Y. 450; Matter of Griffin, 167 N. Y. 71; Bird v.…
1Opinion of the CourtPound, J.
The legacies about which the present controversy arises are to the A. M. McGregor Home, an Ohio corporation, located at the .village of East Cleveland in the county of Cuyahoga and state of Ohio and are by the terms of the will “ to be retained by it so long and so long only as the said corporation shall continue to exist under its present name and maintain under that name a home for destitute aged men and women in the said village of East Cleveland; the income derived therefrom to be used for the purposes of the said Home during such period.” The will further provides: “ If and when the said…
2Cases cited9 opinions
- First Universalist Society of North Adams v. BolandMassachusetts Supreme Judicial Court · 1892
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- In Re the Last Will & Testament of VassarNew York Court of Appeals · 1891
- In Re the Transfer Tax Upon the Estate of ZborowskiNew York Court of Appeals · 1914
- In Re the Accounting of TracyNew York Court of Appeals · 1904
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- In Re the Transfer Tax Upon the Estate of ParkerNew York Court of Appeals · 1919
- Caraballo v. Community School Board District 3New York Court of Appeals · 1980
- Weidenbach v. MillerSupreme Court of Minnesota · 1952
- In Re the Transfer Tax Upon the Estate of SeligmannNew York Court of Appeals · 1916
- Warshauer v. Lloyd Sabaudo S. A.Court of Appeals for the Second Circuit · 1934
17 more not listed; retrieve them via the Exa API.