Majority
p. 714In the Matter of the Transfer Tax upon the Estate of Charles F. Wright, Deceased. The Comptroller of the State of New York, Appellant; Georgiana B. Wright et al., as Trustees, Respondents. (Argued April 12, 1915; decided April 27, 1915.)
Headnote
Matter of Wright, 165 App. Div. 312 , reversed.Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered December 11, 1914, which reversed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Charles F. Wright, deceased. The decedent, Charles F. Wright, had a remainder interest in the trust fund under his mother’s will subject to the life use of his brother, William J. Wright, and subject to be defeated by the birth of issue to his said brother. The mother and both sons were non-residents. Charles F. Wright died in 1909, before his brother, who died without issue in 1912. Charles F. disposed of his remainder interest by his will. The comptroller contends that the amendments to the Transfer Tax Law in 1910 and 1911 did not repeal the tax imposed upon the interest passing under the will of Charles F. Wright in 1909. The surrogate so determined. The Appellate Division, by a divided court, held to the contrary.
Alexander Otis, Schuyler C. Carlton and Lafayette B. Gleason for appellant.
Edward P. Lyon for respondents.
Order of the Appellate Division reversed upon the authority of Matter of Zborowski ( 213 N. Y. 109 ), with costs in the Appellate Division and in this court payable from the estate. The proceeding is remitted to the Surrogate’s Court of New York county with direction to modify the order fixing the tax by deducting from the
p. 715
value of the estate the value of the life estate of William J. Wright to which it was subject, and fixing the tax upon its remaining value; no opinion.
Concur: Werner, Hiscock, Chase, Collin, Hogan, Miller and Cardozo, JJ.
Cases cited
- In re the Transfer Tax upon the Estate of Zborowski 213 N. Y. 109 p. 714