Legal Opinion
In re the Estate of Lathers
New York Surrogate's Court
Decided January 28, 1938PublishedCited by 1 opinion
1Opinion of the Court
Millard, S.
The State Tax Commission has appealed from an order entered on April 30, 1937, modifying a proforma order entered herein on July 18, 1904, fixing the transfer tax on a remainder interest passing under the will of this decedent, over which there was a power of appointment. The notice of appeal of the State Tax Commission also attempts to bring up for review the tax on the remainder interest in this decedent’s estate over which Agnes Lathers had a power of appointment. The petitioners, Ida Lathers and City Bank Farmers Trust Company, as substituted trustees under the will of this…
2Cases cited16 opinions
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- Chanler v. KelseySupreme Court of the United States · 1907
- Orr v. GilmanSupreme Court of the United States · 1902
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of DelanoNew York Court of Appeals · 1903
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3Cited by1 opinion
- Central Hanover Bank & Trust Co. v. CommissionerCourt of Appeals for the Second Circuit · 1941