In Re the Appraisal, Under the Transfer Tax Act, of the Estate of Lansing

New York Court of Appeals · Decided 1905-06-13

Cited by 100 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

Vann, J. The property in question belonged to Thomas Suffern when he died in 1869, and there was then no statute in force which imposed, an inheritance or transfer tax. Subsequent legislation could not authorize a tax upon the transfer of property effected solely by means of his will, with no aid from the jpower of appointment. (Matter of Pell,…

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