Legal Opinion
In re the Estate of Wollman
New York Surrogate's Court
Decided October 31, 1939PublishedCited by 4 opinions
1Opinion of the Court
Foley, S.
The substituted trustee moves to modify the pro forma order of December 6,1926, which fixed the transfer tax on the appraiser’s report. In that order the remainder of the residuary trust created by Mr. Wollman’s will was taxed as against the executors under two theories of the construction of the testamentary instrument. The minimum tax was assessed upon the basis of the vesting of the fund equally in the two brothers of the testator. The maximum tax was based upon the contingency that the remainder would vest in a single brother. The maximum tax was $10,401.70. The minimum was…
2Cases cited10 opinions
- Tillman v. . OgrenNew York Court of Appeals · 1920
- In re the Last Will & Testament of BarneyAppellate Division of the Supreme Court of the State of New York · 1923
- In re the Transfer Tax upon the Estate of PutnamAppellate Division of the Supreme Court of the State of New York · 1927
- People Ex Rel. Bankers Trust Co. v. GravesNew York Court of Appeals · 1936
- In re the Estate of MegrueNew York Surrogate's Court · 1929
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3Cited by4 opinions
- In re the Estate of AlexandroffNew York Surrogate's Court · 1944
- In re the Estate of GrierNew York Surrogate's Court · 1942
- In re the Accounting of President of the Manhattan Co.New York Surrogate's Court · 1943
- In re the Transfer Tax upon the Estate of WollmanAppellate Division of the Supreme Court of the State of New York · 1940