Legal Opinion
In re the Transfer Tax Upon the Estate of Miller
Appellate Division of the Supreme Court of the State of New York
Decided February 9, 1923PublishedCited by 4 opinions
1Opinion of the Court
McAvoy, J.:
The testator made two deeds of trust dated respectively December 26,1914, and January 9,1917. The deed of December 26,1914, transferred securities of the par value of $336,000 to the trust company, trustee, to pay one-half the income to Helen S. Miller, a daughter-in-law, during her life or until her remarriage, and the other half to Atheline Morton Miller, the daughter of a deceased son, and upon the death or remarriage of Helen S. Miller, the whole income is granted to Atheline Morton Miller, with remainder to her issue.
In default of such issue the corpus of the trust is to be…
2Cases cited11 opinions
- Beaver v. . BeaverNew York Court of Appeals · 1889
- Gannon v. . McGuireNew York Court of Appeals · 1899
- In Re the Transfer Tax Upon Certain Trusts Made by BostwickNew York Court of Appeals · 1899
- In re the Appraisal under the Transfer Tax Act of the Estate of MasuryAppellate Division of the Supreme Court of the State of New York · 1898
- In re the Transfer Tax upon the Estate of CarnegieAppellate Division of the Supreme Court of the State of New York · 1922
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Dolan's EstateSupreme Court of Pennsylvania · 1924
- In Re FosdickNew Jersey Superior Court Appellate Division · 1927
- In re the Judicial Settlement of the Intermediate Account of Proceedings of BrownNew York Surrogate's Court · 1927
- In re the Transfer Tax upon the Estate of KountzeNew York Surrogate's Court · 1923