Hyperlawhypertext legal database In re the Transfer Tax upon the Estate of Winthrop 214 N.Y. 712

← Cases

In re the Transfer Tax upon the Estate of Winthrop

214 N.Y. 712 Court N.Y. Decision date 1915-04-27 English

Contents

Majority

p. 712
In the Matter of the Transfer Tax upon the Estate of Robert D. Winthrop, Deceased. Frederic Winthrop, Individually and as Executor, Appellant; The Comptroller of the State of New York, Respondent.
(Argued April 12, 1915;
decided April 27, 1915.)

Headnote

Matter of Winthrop, 164 App. Div. 898 , affirmed.
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department,
p. 713
entered July 31, 1914, which affirmed an order of • the Nassau County Surrogate’s Court assessing a transfer tax upon the estate of Robert D. Winthrop, deceased. The question involved was whether, for the purpose of fixing the graduated rates of the tax, property over which the decedent had power of appointment is to be added to the individual property, and a tax assessed upon the two funds as if one.
Francis Smyth for appellant.
Jeremiah Wood for respondent.

Order affirmed, with costs; no opinion.

Concur: Werner, Hiscock, Chase, Collin, Hogan, Miller and Cardozo, JJ.