In re Palm's Estate
New York Surrogate's Court
Proceedings for the assessment of a transfer tax on the interest of Mary Freischlader, a legatee under the will of Mathias J. Palm, deceased. Transfer tax imposed.
1Opinion of the Court
FOWLER, S.
This is an appeal by Mary Freischlader, a legatee under the will of the decedent, from an order assessing a transfer tax upon her interest in his estate.
The decedent, who was a resident of New York, died on the 16th day of August, 1913. About four years prior to his death he opened an account in the Excelsior Savings Bank in 'the following form: “Mathias J. Palm, in trust for Mary Freischlader”—and deposited to the credit of the account the sum of $3,000. All the money so deposited belonged to him. About three years before his death he opened an account in the Metropolitan Savings…
2Cases cited4 opinions
- In Re the Accounting of TottenNew York Court of Appeals · 1904
- Matthews v. . Brooklyn Savings BankNew York Court of Appeals · 1913
- In re Barbey's EstateNew York Surrogate's Court · 1908
- In re the Estate of HalliganNew York Surrogate's Court · 1913