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New York Court of Appeals, 1898

In Re the Succession Tax on a Trust Fund Created by the Third Item of the Last Will & Testament of Gibson

In Re the Succession Tax on a Trust Fund Created by the Third Item of the Last Will & Testament of Gibson
New York Court of Appeals · Decided October 25, 1898
51 N.E. 1090; 157 N.Y. 680; 11 E.H. Smith 680; 1898 N.Y. LEXIS 613 (North Eastern Reporter)

In Re the Succession Tax on a Trust Fund Created by the Third Item of the Last Will & Testament of Gibson

Opinion of the Court

Order affirmed, with costs, on the ground that this case is governed by the decision in the Seaman Case (147 N. Y. 69). The amendment to the Transfer Act (Chap. 284 of the Laws of 1897) did not operate to so change it as to warrant the giving now of a different construction. No opinion.

All concur.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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