In Re the Appraisal, Under the Transfer Tax Law, of the Estate of Lyon
New York Court of Appeals
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered October 20, 1921, which reversed an order of the Monroe County Surrogate’s Court assessing a transfer tax upon the estate of Edmund Lyon, deceased, and remitted the matter to said Surrogate’s Court for further proceedings.
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Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered October 20, 1921, which reversed an order of the Monroe County Surrogate’s Court assessing a transfer tax upon the estate of Edmund Lyon, deceased, and remitted the matter to said Surrogate’s Court for further proceedings. The following question was certified: “ Did Carolyn H. T. Lyon, upon the death of her husband, Edmund H. Lyon, acquire an interest in the real property known as 1441 East avenue in the city of Rochester, N. Y., which is taxable under subdivision 7…
1Opinion of the CourtAndrews, J.
When on July 31st, 1908, a house and lot was conveyed to Edmund Lyon and to Carolyn, his wife, as tenants by the entirety they became seized of an estate having well-recognized attributes. Whatever the original reasoning upon which this estate was based, the rules with regard to it had long become a part of the law of real property consistently enforced, in New York. (Matter of Klatzl, 216 N. Y. 83.) Husband and wife were not joint tenants. One did not acquire the rights and property of the other by survivorship. The fee was indivisible. As an entirety it was vested in both. For this purpose…
2Cases cited8 opinions
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- In Re the Transfer Tax Upon the Estate of KlatzlNew York Court of Appeals · 1915
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
3 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- In re the Transfer Tax upon the Estate of CarnegieAppellate Division of the Supreme Court of the State of New York · 1922
- Broidy v. State Mut. Life Assur. Co. Of Worcester, Mass.Court of Appeals for the Second Circuit · 1951
- In re the Estate of WeidenNew York Surrogate's Court · 1932
- Finnegan v. HumesNew York Supreme Court · 1937
- Blodgett v. Union & New Haven Trust Co.Supreme Court of Connecticut · 1930
29 more not listed; retrieve them via the Exa API.