In re the Appraisal under the Transfer Acts of the Property of Moses
Appellate Division of the Supreme Court of the State of New York
Appeal by Charles H. Cans, as Comptroller of the.State of New York, from an order of the Surrogate’s Court of the county of Kings, entered in the said Surrogate’s Court on the 6th day of July, 1909, affirming an order entered on the 7th day of Hovember, 1908, fixing the transfer tax upon the estáte of Susan A. B. Moses, deceased,
1Opinion of the Court
Jenks, J.: .
This appeal challenges the decision of the surrogate of- Kings county that three corporations, the Young Men’s Christian-Association of Brooklyn, the Young Women’s Christian Association of Brooklyn,' and the Brooklyn Society for the Prevention of Cruelty to. Children, are exempt from transfer tax. The question arises upon the will of Moses, who died in 1906. Matter of Watson (171 N. Y. 256) does not control this case in-view" of an amendment, of the statute subsequent to that judgment.
Upon determination of such a question the policy of the law “ must be considered and should have…
2Cases cited15 opinions
- Allen v. . StevensNew York Court of Appeals · 1899
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of HuntingtonNew York Court of Appeals · 1901
10 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- In Re the Transfer Tax Upon the Estate of De PeysterNew York Court of Appeals · 1914
- Waddell v. Y. W. C. A.Ohio Supreme Court · 1938
- In re Buffalo Turn VereinNew York Supreme Court · 1935
- In re Syracuse Young Men's Christian Ass'nNew York Supreme Court · 1925
- In re the Transfer Tax Appraisal of the Estate of SaundersNew York Surrogate's Court · 1912
24 more not listed; retrieve them via the Exa API.