Legal Opinion
In re the Transfer Tax upon the Estate of Bryan
Appellate Division of the Supreme Court of the State of New York
Decided December 3, 1926PublishedCited by 1 opinion
1Opinion of the CourtMcAvoy, J.
The executors of this estate are dissatisfied because the Surrogate’s Court in New York county failed to allow interest on the whole of a temporary payment of a tax on the transfer of certain remainders dependent upon prescribed conditions and contingencies.
The Transfer Tax Law of this State (§ 230, as amd. by Laws of 1924, chap. 657; since amd. by Laws of 1925, chap. 144) provides for immediate payment of the tax on the transfer of “ rights, interest or estate ” which are “ dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or…
2Cases cited3 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of BrezNew York Court of Appeals · 1902
- In re the Transfer Tax upon the Estate of DeCordovaAppellate Division of the Supreme Court of the State of New York · 1922
- In re the Estate of BryanNew York Surrogate's Court · 1926
3Cited by1 opinion
- In re the Estate of SiegelNew York Surrogate's Court · 1936